(a) Most Nonprofits -- Hospitals and other medical facilities that are listed in G.S. 105-164.14(b)(1) through (4) are eligible for refunds as nonprofit entities.  Rule 17 NCAC 7B .0602 addresses refunds for nonprofit entities.

(b) County and City Facilities -- Sales or use taxes paid on purchases by hospitals and other medical facilities that are agencies of a county or city are refundable to the same extent as sales or use taxes paid on purchases by other nonprofit hospitals, but the county or city must file the claim for refund.  This requirement applies unless the facility has submitted a written request to the Secretary to file a semiannual refund claim on its own behalf, rather than have its purchases included in the county’s or city’s annual refund claim, and the request has been approved by the Secretary.  An approved request becomes effective on the date set by the Secretary and applies to sales and use taxes paid on or after the effective date.

(c) Other Facilities. - Hospitals and other medical facilities not covered by Paragraphs (a) and (b) of this Rule are not eligible for sales and use tax refunds.


History Note:        Authority G.S. 105-164.14; 105-262; 105-264;

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; May 1, 1985.