Tax Compliance

Seahawk Sculpture in front of Hoggard Hall on the UNCW campus

Sales and Use Tax Exemption

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

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.

NC DOR Memo - State Agency Exemption Numbers and Quarterly State Agency Refund Claims

Sales Tax Exemption Certificate