§ 105-164.28A. Other exemption certificates. - North Carolina Statutes

§ 105‑164.28A.  Otherexemption certificates.

(a)        Authorization. – TheSecretary may require a person who purchases an item that is exempt from tax oris subject to a preferential rate of tax depending on the status of thepurchaser or the intended use of the item to obtain an exemption certificatefrom the Department to receive the exemption or preferential rate. An exemptioncertificate authorizes a retailer to sell an item to the holder of thecertificate and either collect tax at a preferential rate or not collect tax onthe sale, as appropriate. A person who purchases an item under an exemptioncertificate is liable for any tax due on the sale if the Department determinesthat the person is not eligible for the certificate or the item was not used asintended.

(b)        Scope. – Thissection does not apply to a direct pay permit or a certificate of resale. G.S.105‑164.27A addresses a direct pay permit, and G.S. 105‑164.28addresses a certificate of resale.  (2002‑184, s. 12; 2009‑451, s. 27A.3(s).)