Sale and Purchase Exemptions

The sale at retail and the use, storage, or consumption in North Carolina of tangible personal property, certain digital property, and services specifically exempted from sales and use tax are identified in G.S. § 105-164.13.

Below are weblinks to information regarding direct pay permits:

• Direct Pay Permits General Information
• Direct Pay Permit for Sales and Use Taxes on Tangible Personal Property, Digital Property, or Certain Services
• Direct Pay Permit for Sales and Use Taxes on Telecommunications Service and Ancillary Service
• Direct Pay Permit for Sales and Use Taxes on Direct Mail
• Direct Pay Permit for Sales and Use Taxes on Qualified Jet Engine
• Direct Pay Permit for Sales and Use Taxes on Certain Boat, Aircraft, or Qualified Jet Engine Charges and Services
• Direct Pay Permit for Sales and Use Taxes on Qualifying Spirituous Liquor
• Registry of Direct Pay Permits and Exemption Certificate Numbers

Below are links to information regarding exemption certificate numbers for persons authorized to report tax on transactions to the Department:

• Qualifying Farmers or Conditional Farmers
• Commercial Fishermen
• Commercial Loggers
• Wildlife Managers
• Accepted Wastewater Dispersal System
• State Agencies

Other General Exemptions:

• United States Government
• Sales and Use Tax Statutory Exemptions (G.S. 105-164.13)
  (Note: The exemptions may not reflect changes made during the last General Assembly session.)