The North Carolina State Legislature has extended tax-exempt
status to state agencies including universities.
Effective July 1, 2004, UNCW is exempt from sales
tax when items are purchased with a valid UNCW purchase order
bearing the exemption number and the description of the goods
to be purchased or when goods purchased are paid for with a
State-issued check, electronic deposit, procurement card, or
credit account of the State agency.
For purchases other than
by a purchase order, the purchaser must provide the exemption
number for the vendor. UNCW procurement cards will be updated
to reflect the tax-exempt number.
More information will be
available on policies and procedures as we approach the
July 1 transition date.
Some items will not be tax-exempt. They include:
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Local taxes on prepared food and beverages.
Local occupancy taxes. Highway use taxes paid on the purchase, lease, or rental
of motor vehicles. State sales taxes levied on electricity or local, private
or toll telecommunications services. Scrap tire disposal tax levied on new tires. White goods disposal tax levied on new white goods. -
Dry-cleaning solvent tax.
Excise tax on piped natural gas.
For questions, call Delmar McGowan, Associate Director
of Purchasing Services, at 910-962-3157.
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