North Carolina

 
EXEMPT NOT EXEMPT
All CBA Travel account purchases All IBA Travel account purchases 
All CBA Purchase account purchases GSA SmartPay Tax Advantage Travel Card account meal & incidental purchases
GSA SmartPay Tax Advantage Travel Card account  lodging  & rental car purchases  

Not sure? Click here to find out how to identify your account

Do I need a form?
No forms are required for North Carolina.
*Note: Vendors are required to collect signed supporting documentation according to the North Carolina Sales and Use Tax Bulletin Section 36-1.

Who do I contact if I have a question?
North Carolina Department of Revenue: (877) 252-3052

Important links:
North Carolina United States Government
North Carolina Department of Revenue

Additional information or instructions:
North Carolina Sales and Use Tax Technical Bulletins Section 36
 


*Updated 01/02/20