17 NCAC 07B .1702          REFUNDS TO COUNTIES, CITIES, AND OTHER GOVERNMENTAL ENTITIES

G.S. 105-164.14(c) lists the governmental entities that are allowed an annual refund of sales and use taxes as well as the sales and use taxes for which a refund is allowed.  The entities listed are eligible for refunds of sales and use taxes paid on their purchases to the same extent as other nonprofit entities.  Rule 17 NCAC 7B .0602 addresses refunds for nonprofit entities.  Governmental entities must file an annual claim for refund, however, instead of a semiannual claim for refund.  The annual claim requirement does not apply to a hospital or another medical facility that is an agency of a county or city and has received approval from the Secretary to file a claim for refund on a semiannual basis.  Rule 17 NCAC 7B .1802 explains this approval process.

 

History Note:        Authority G.S. 105-164.14; 105-262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; August 1, 1998; April 1, 1997; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; February 1, 1997.