Sales and Use Tax Administrative Hearing Docket # 2005-134 - 03/15/2006

Associated Files


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.