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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Sale and Purchase Exemptions »   United States Government

United States Government

Sales by and sales directly to the United States Government, or any agency or instrumentality thereof, are not subject to sales or use tax. In order for the sale to be exempt, the government, agency or instrumentality involved must make the purchase of the item, obtain title to the item before or at the time it is delivered and pay directly to the vendor the purchase price of such item or use a United States Government credit card to pay the vendor the purchase price of such item.

United States Government Agencies and Instrumentalities

United States Government agencies and instrumentalities include the Departments of Defense, Army, Navy, Air Force, United States hospitals, American Red Cross, Federal Reserve Banks, federal land banks, federal housing projects, federal housing authorities, United States Postal Service, and any other department of the Federal Government whose activities are directly under federal control and whose purchases are paid for from the federal treasury.

Technical Publications for Federal Agencies and Instrumentalities

Refer to the Sales and Use Tax Bulletin for Government - Federal

See Final Agency Decision for General Dynamics Armament and Technical Products, Inc. regarding when title is transfered to the US Government pursuant to the terms of contracts containing federal acquisition regulations.

 

Sale and Purchase Exemptions

  • Commercial Fishermen
  • Commercial Loggers
  • 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 Direct Mail
  • Direct Pay Permit for Sales and Use Taxes on Qualified Jet Engine
  • 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
  • Direct Pay Permits
  • Qualifying Farmer or Conditional Farmer Exemption Certificate Number
  • State Agencies
  • United States Government

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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/taxes-forms/sales-and-use-tax/sale-and-purchase-exemptions/united-states-government