§ 105-164.29A. State government exemption process. - North Carolina Statutes

§ 105‑164.29A.  Stategovernment exemption process.

(a)        Application. – Tobe eligible for the exemption provided in G.S. 105‑164.13(52), a Stateagency must obtain from the Department a sales tax exemption number. Theapplication for exemption must be in the form required by the Secretary, besigned by the State agency's head, and contain any information required by theSecretary. The Secretary must assign a sales tax exemption number to a Stateagency that submits a proper application.

(b)        Liability. – A Stateagency that does not use the items purchased with its exemption number must paythe tax that should have been paid on the items purchased, plus interestcalculated from the date the tax would otherwise have been paid. (2003‑431, s. 4; 2004‑170,s. 22.)