Sale and Purchase Exemptions

The sale at retail and the use, storage, or consumption in North Carolina of tangible personal property, certain digital property, and services specifically exempted from sales and use tax are identified in G.S. § 105-164.13.

Below are weblinks to information regarding direct pay permits:

Below are links to information regarding exemption certificate numbers for persons authorized to report tax on transactions to the Department:

Other General Exemptions: