Important Notice – Disaster Assistance Payments
Effective August 1, 2008, per S.L. 08-107, G.S. 105-164.13(58) provides that tangible personal property purchased with a client assistance debit card issued for disaster assistance relief by a State agency or federal agency or instrumentality is exempt from sales and use tax. For purposes of this exemption, purchases made with client assistance debit cards issued by the Federal Emergency Management Administration (FEMA) or the American Red Cross on or after August 1, 2008 are exempt from sales and use tax.