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.
Tangible personal property purchased solely for the purpose of export to a foreign country for exclusive use or consumption in that foreign country and which purpose is consummated is exempt from tax if the transaction is supported by a Purchaser's Affidavit of Export, Form E-599C, and such property is exported within 90 days of purchase.