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North Carolina State Tax Information

North Carolina

What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account:  No, IBAs are not tax exempt
CBA Travel Account: Yes, CBAs are exempt.
GSA SmartPay Tax Advantage Travel Card Account: Yes, includes CBAs that are exempt for lodging and rental cars only 
Purchase Account (CBA):  Yes, CBAs are exempt.

Note:  The GSA SmartPay Tax Advantage Travel Card Account will not be available until November 30, 2018.

What forms if any will I need?
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 37-1.E

Who is the main point of contact?
North Carolina Department of Revenue: (877) 252-3052

What are the important links?
North Carolina United States Government
North Carolina Department of Revenue

Are there any additional information or instructions?
North Carolina Sales and Use Tax Technical Bulletins Section 37

*Updated 06/05/19


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