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Charlotte
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About Us  Nonprofit Sales Tax |
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North Carolina Department of Revenue Sales And Use Tax Technical Bulletins - Effective 2/01/07 Section 17 C 1 Purchases of taxable tangible personal property by hospitals not operated for profit, educational institutions not operated for profit, churches, orphanages, and other charitable or religious institutions or organizations not operated for profit and qualified retirement facilities whose property is excluded from property tax under G.S. 105-278.6A are subjected to sales or use tax when such property is purchased for use or consumption. Sales of building materials, supplies, fixtures, and equipment to contractors for use in performance of contracts with any nonprofit entity named in this bulletin are also subject to sales or use tax. 2 Purchases of tangible personal property by nonprofit entities such as chambers of commerce, civic clubs, fraternities, sororities, or other fraternal, civic, or patriotic organizations for use or consumption are subject to sales or use tax and such organizations are not entitled to any refund. 3 When any nonprofit entity named in G.S. 105-164. 14(b) makes taxable purchase of tangible personal property from a North Carolina supplier or a registered out-of-state supplier who charges the North carolina and any applicable local sales or use tax thereon, such nonprofit entity must remit the tax on such purchases to the supplier. |
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We're open Monday - Friday from 8 a.m. - 5 p.m.
& on Saturday from 8 a.m. - 12 p.m.
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Visit our other location here!
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Party Reflections, Inc Charlotte 3412 Monroe Road Charlotte, NC 28205 Phone: 704-332-8176 Fax: 704-332-8179 info@partyreflections.com © 2010 Party Reflections, Inc All Rights Reserved. |
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