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Tax Exempt Items Food for human consumption. Manufacturing machinery. Raw materials for manufacturing. Utilities and fuel used in manufacturing. Medical devices and services.
Nonprofit tax exemption is essential for all North Carolinians. North Carolina nonprofits are presently exempt from virtually all state and local taxes, except for state sales tax.
In North Carolina, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. Several examples of exemptions to the state sales tax are prescription medications, some types of groceries, some medical devices, and machinery and chemicals which are used in research and development.
Mississippi allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states.
An exempt government entity (or its authorized agent) can claim a sales tax exemption when it buys a taxable item by giving the seller a properly completed Form 01-339, Texas Sales and Use Tax Exemption Certification (PDF), or a purchase voucher in the government entity's name.
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You'll need to collect sales tax in North Carolina if you have nexus there. There are two ways that sellers can be tied to a state when it comes to nexus: physical or economic. Physical nexus means having enough tangible presence or activity in a state to merit paying sales tax in that state.
Overview. The Streamlined Sales Tax Project (SSTP) is an effort created by state governments, with input from local governments and the private sector, to simplify and modernize sales and use tax collection and administration. California is not currently actively participating in the SSTP.
An exemption certificate must show: (1) the name and address of the purchaser; (2) a description of the item to be purchased; (3) the reason the purchase is exempt from tax; (4) the signature of the purchaser and the date; and. (5) the name and address of the seller.
Contact the Taxpayer Assistance and Collection Center at 1-877-252-3052 (toll-free) or fax your request to (919) 715-2999. Include in the request, your name or company name, address, telephone number, and exemption number.
Four states \u2014 Delaware, Montana, New Hampshire and Oregon \u2014 have no statewide sales tax, or local sales taxes, either. Alaska has no statewide sales tax, but it allows cities and towns to levy sales taxes.

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