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Yearly Archives: 2023

A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager.  A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city building.  Must the office supply and hardware store charge and collect North Carolina sales taxes when completing these sales?  Yes, but North Carolina law entitles both the municipality and county to a refund of all sales taxes paid in connection with each purchase.

A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager.  A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city building.  Must the office supply and hardware store charge and collect North Carolina sales taxes when completing these sales?  Yes, but North Carolina law entitles both the municipality and county to a refund of all sales taxes paid in connection with each purchase.