Direct Pay Permits

NCGS 105-164.27A authorizes the Secretary of Revenue to issue direct pay permits for tangible personal property, certain digital property, certain charges or services, telecommunications service, direct mail, and a qualified jet engine upon proper application by a business. These numbered direct pay permits issued by the Department authorize a business to make certain purchases without payment of sales and use tax to vendors. A business with a direct pay permit assumes responsibility for payment of applicable taxes directly to the Department on items purchased without tax under a direct pay permit.

Direct Pay Permit Applications

E-595A, Application for Direct Pay Permit for Tangible Personal Property, Digital Property, or Certain Services
E-595B, Application for Direct Pay Permit, Sales and Use Taxes for Telecommunications Service and Ancillary Service
E-595C, Application for Direct Pay Permit, Sales and Use Taxes for Direct Mail
E-595JE, Application for Direct Pay Permit for Qualified Jet Engine
E-595RMI, Application for Direct Pay Permit for Certain Boat, Aircraft, and Qualified Jet Engine Charges and Services

Technical Publications for Direct Pay Permits

Sales and Use Tax Bulletins – See SUTB 24 Direct Pay Permits
(Legislative changes effective after January 1, 2020 are not incorporated.)

Search the Direct Pay Permit Registry