17 NCAC 07B .4202 EXEMPT SALES TO THE UNITED STATES GOVERNMENT

(a) Purchase Requisitions: A vendor making sales directly to the United States Government, or any agency or instrumentality thereof, that issues purchase requisitions or affidavits must obtain and keep copies of such purchase requisitions or affidavits signed by the purchasing officer stating that such sales are being made directly to the United States Government or an agency or instrumentality thereof. Copies of such purchase requisitions or affidavits must be retained by the vendor in his files for three years following the date of sale and must be available for inspection by the Secretary of Revenue or her agents upon request.

(b) United States Government Credit Card Program GSA Smartpay: Card designs may be viewed on the following Internet website: http://www.gsa-smartpay.org/gsa-howidentify.html.

(1) Fleet Cards: All Federal Government fleet cards are centrally billed. This means that all charges are billed directly to and paid directly by the Federal Government and are exempt from the general rate of State tax and any applicable local sales and use tax.

(2) Purchase Cards: All Federal Government purchase cards are centrally billed. This means that all charges are billed directly to and paid directly by the Federal Government and are exempt from the general rate of State tax and any applicable local sales and use tax.

(3) Travel Cards: Federal Government travel cards may be centrally billed or individually billed. Individually billed charges are billed to and paid by the Federal employee who is then reimbursed by the Federal Government. These charges are subject to the general rate of State tax and any applicable local sales and use tax. Centrally billed charges are billed directly to and paid directly by the Federal Government and are exempt from to the general rate of State tax and any applicable local sales and use tax.

(4) Integrated Cards: Federal Government integrated cards include fleet, travel, purchase transactions or any combination thereof and offer the Federal Government a single card for all of its purchases. This card is in use only at the Department of the Interior. All fleet and purchase type transactions on an integrated card are centrally billed, and travel type transactions may be centrally billed or individually billed. Centrally billed charges are billed directly to and paid directly by the Federal Government and are exempt from the general rate of State tax and any applicable local sales and use tax. Individually billed charges are billed to and paid by the Federal employee and then reimbursed by the Federal Government. These charges are subject to the general rate of State tax and any applicable local sales and use tax.

 

History Note: Authority G.S. 105‑164.13; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Eff. February 1, 1976;

Amended Eff. September 1, 2006; April 1, 1997; January 1, 1995; October 1, 1993; October 1, 1991; August 1, 1988.