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Important Notice: Retailer May Recover Certain Sales and Use Tax Paid

This document serves as notice that effective June 12, 2018, N.C. Gen. Stat. § 105-164.11B provides a retailer may recover the North Carolina sales and use tax paid on property or services if the retailer subsequently resells the property or services at retail, without the property or services being used by the retailer.  Any amount of sales and use tax recovered under N.C. Gen. Stat. § 105-164.11B in excess of tax due for a reporting period is not subject to refund. The excess sales and use tax recovered for a reporting period may be carried forward to a subsequent reporting period and taken as an adjustment to taxable receipts on the sales and use tax return for the subsequent reporting period.

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important_notice_-_retailer_may_recover_sales_tax_paid_final_092818.pdf

PDF • 68.93 KB - October 01, 2018

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/documents/important-notice-retailer-may-recover-certain-sales-and-use-tax-paid