What is the authority for NC State University’s sales and use tax exemption? The sales tax exemption is the result of Senate Bill 100 passed by the 2003 Session of the General Assembly of North Carolina. Read more: University Controller’s Office, Tax Q&A General Assembly of North Carolina, Session 2003, Session Law 2003-431, Senate Bill 100 Updated on December 9, 2022 Tagged: 595E-595EExemptionSales Taxsales tax scope Was this article helpful? Yes No Need Support?Can't find the answer you're looking for?Contact Support