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Uniform Sales & Use Tax Certificate - Multijurisdictional

North Carolina allows the use of the Multijurisdictional Uniform Sales and Use Tax Certificate created by the Multistate Tax Commission for appropriate purchases for resale.  It is not generally valid as an exemption certificate if signed by a person such as a contractor who intends to use the property unless the purchaser also purchases items for resale from the same vendor. Its use is subject to N.C. Gen. Stat. § G.S. 105-164.28 and any administrative rules or directives pertaining to certificates of exemption.

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