A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the North Carolina sales tax. You can download a PDF of the North Carolina Streamlined Sales Tax Certificate of Exemption (Form SST) on this page. For other North Carolina sales tax exemption certificates, go here.
You can use this form to claim tax-exempt status when purchasing items. There are a few important things to note for both buyers and sellers who will use this form for tax-exempt purchases. Buyers, you must be certain that you are eligible for the exemption you are claiming; otherwise, penalties my result for false claims. Sellers, you are expected to maintain accurate records when presented with proof for tax-exempt purchases. The form itself must be filled out in its entirety, or it will be considered invalid. If you are asked to provide proof of tax-exempt purchases, you will be expected to provide proof in its completed form. If proof cannot be supplied, or if you supply incomplete or inaccurate forms, you will be subject to penalties.
Extracted from PDF file nc-sst.pdf, last modified September 2012
This is a Streamlined Sales Tax Certificate, which is a unified form that can be used to make sales tax exempt purchases in all states that are a member of the Streamlined Sales and Use Tax Agreement. Please note that North Carolina may have specific restrictions on how exactly this form can be used.
North Carolina Streamlined Certificate Notes:
This certificate is not valid as an exemption certificate or if signed by a person such as a contractor who intends to use the property. Its use is subject to G.S. 105-164.28 and any administrative rules or directives pertaining to resale certificates.
An additional, multi-state version of the SST Certificate, as provided by the Multistate Tax Commission, can be found here.
SalesTaxHandbook has an additional one North Carolina sales tax certificate that you may need.
Certificate Code | Certificate Name |
---|---|
1 | Streamlined Sales Tax Certificate of Exemption (Multistate) |
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View all 1 North Carolina Exemption Certificates
While we do our best to keep our list of North Carolina Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the SST form on this page out-of-date or not working? Please let us know and we will fix it ASAP.
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