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North Carolina Tax Information

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Individually billed accounts (IBA) are not exempt from state sales tax.
Centrally billed accounts (CBA) are exempt from state sales tax.

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Forms

Purchase Card

Form E-595E 4-2022, Streamlined Sales and Use Tax Agreement Certificate of Exemption

Laws, Regulations, Policies

Sales and Use Tax, Sale and Purchase Exemptions, United States Government
Sales and Use Tax Bulletins - 36-1 Sales by and Sales to the United States Government, or any Qualifying Agencies or Instrumentalities Thereof

Point of Contact

North Carolina Department of Revenue
877-252-3052

Updated February 15, 2023

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