North Carolina law does not exempt nonprofit organizations from payment of sales and use tax on items they purchase for use. However, G.S. 105-164.14(b) provides for semiannual refunds of sales […]
purchases
Can my church receive a refund of sales tax paid on purchases in North Carolina?
Yes, churches are eligible to file for a semiannual refund of the sales and use tax paid on purchases of tangible personal property for use in carrying on their nonprofit […]