NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
Issue: Whether the Taxpayer is one of the types of nonprofit entities listed in N.C. Gen. Stat. § 105-164.14(b) and, therefore, eligible to receive semiannual refunds of the sales and use taxes paid on direct purchases of tangible personal property for use in carrying on charitable operations.