Direct sales to these groups are exempt from sales tax.
Adequate records must be maintained to show to whom the sale was made and delivered.

• Cherokee Reservation Indians and Merchants
  • Merchant must be located on the Reservation
  • Merchant must collect Tribal gross receipts tax
  • Sales by non-reservation merchants to Indians located on the Reservation are exempt if the property is delivered to the Reservation
• United States Government or any of its agencies or instrumentalities, including:
  • Federal Credit Unions organized under the Federal Credit Union Act, 12 U.S.C.§§ 1751
  • Farm Credit Banks and Federal land banks established under the Federal Credit System, 12 U.S.C. §§ 2023 and 2098
• North Carolina State Agencies
• Taxpayers with a Direct Pay Permit or Exemption Number

Last modified on: 09/29/08 11:16:59 AM.