Federal Excise and State Sales Taxes

When goods or services are purchased for University use, North Carolina A&T State University is exempt from paying North Carolina sales and use tax, provided the purchase is made using an official University-issued payment method such as a purchase order, University-issued check, procurement card, or electronic funds transfer that bears the University’s sales tax exemption number.

All individuals authorized to make purchases on behalf of the University must confirm that vendors apply the correct sales tax exemption number before completing transactions.

The following taxes are not exempt and must be paid by the University:

• Prepared food and beverage taxes levied by local governments.

• Occupancy taxes levied by local governments.

• Highway use taxes on motor vehicles.

• State sales taxes on electricity, telecommunications, or ancillary services.

• Scrap tire disposal tax on new tires.

• White goods disposal tax on new appliances.

• Dry-cleaning solvent tax on solvent purchases.

• Solid waste disposal tax on waste and debris.

• Out-of-state sales and use taxes.

• 911 service charges on prepaid telecommunications services.

Departments must communicate NC A&T’s sales tax exemption status to all vendors before making purchases. Departments should provide vendors with the University’s Sales and Use Tax Exemption Certificate and ensure it is retained on file. The certificate is permanent and does not need to be renewed unless directed by the North Carolina Department of Revenue.

Related References

• North Carolina General Statute § 105-164.29A – State Government Exemption Process

• North Carolina General Statute § 105-164.13(52) – Exemptions and Exclusions, Retail Sales and Tax