North Carolina Sales Tax Exemptions #

Exemption Reason	Form	Issued By	XMPT Delivery
General exemption	E-595E	Purchaser	Create
Export	E-599C	Purchaser	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes: #

• North Carolina uses the Streamlined Sales Tax Agreement Certificate of Exemption (Form E-595E) for most exemption types, including resale, manufacturing, nonprofit, and government exemptions.
• North Carolina offers several specialized Direct Pay Permit applications for specific industries and transaction types.
• Direct Pay Permits may be issued when:
  • The place where the item will be stored, used, or consumed is not known at purchase time
  • Different tax rates would apply to the same transaction
  • Other circumstances make direct payment more efficient
• The NC Department of Revenue maintains a Registry of Direct Pay Permits and Exemption Certificate Numbers that can be referenced to verify permit validity.
• Form E-595E can be used for both single transactions and as a blanket certificate for recurring purchases from the same vendor.
• Unlike some states, North Carolina does not issue a separate exemption number for nonprofit organizations. Qualifying nonprofits use the standard E-595E form and select the appropriate exemption reason.