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Sales Tax Exemption

Sales Tax

As a state agency, UNCW is exempt from North Carolina sales and use tax for qualifying direct purchases.

Sales Tax Exemption Certificate

Non-exempt Items

The nine items below are not exempt and the University must pay the following taxes on them:

  1. Prepared food and beverage taxes administered by various local governments in the State.
  2. Occupancy taxes.
  3. Highway use taxes paid on the purchase, lease, or rental of motor vehicles.
  4. State sales taxes on electricity, and/or local, private, or toll telecommunications services.
  5. Scrap tire disposal tax on new tires.
  6. White goods disposal tax on new white goods.
  7. Dry-cleaning solvent tax on dry-cleaning solvent purchased by a dry-cleaning facility.
  8. Solid waste disposal tax levied on the disposal of municipal solid waste and construction debris.
  9. 911 service charge levied on the sale of prepaid wireless telecommunications services.