Is the University exempt from sales and use tax?

Tags tax sales-tax

Yes. As a state agency, the University is exempt from North Carolina sales and use tax for qualifying purchases.

  1. The University’s North Carolina sales and use tax exemption number is 400019.  

  2. The exemption number was issued by the North Carolina Department of Revenue (NCDOR) effective July 1, 2004, and is the University’s authority for purchasing items subject to sales and use tax without payment of tax to vendors.

  3. This exemption is only valid for direct UNC Charlotte purchases. It does not cover personal purchases or purchases made using personal credit cards.

    The following items are not exempt from sales and use tax:

    • Prepared food and beverage taxes levied and administered by various local governments in the State
    • Occupancy taxes levied and administered by various local governments in the State
    • Highway use taxes paid on the purchase, lease or rental of motor vehicles
    • State sales taxes levied on electricity or local, private or toll telecommunications services
    • Scrap tire disposal tax levied on new tires
    • White goods disposal tax levied on new white goods
    • Dry-cleaning solvent tax levied on dry-cleaning solvent purchased by a dry-cleaning facility
    • Excise tax on piped natural gas
  4. The University is also exempt from sales tax in Florida and Kentucky.
  5. Go to the Tax Office web page and select Sales and Use Tax Exemption Certificates located under "Manuals - Guides-Procedures" in the Tax Offices Resources menu.
Print Article