The sale at retail and the use, storage, or consumption in North Carolina of tangible personal property, digital property, and services specifically exempted from sales and use tax are identified in G.S. § 105-164.13.

Below are weblinks to information regarding some exemptions:

• Direct Pay Permits General Information
• Direct Pay Permit for Sales and Use Taxes on Tangible Personal Property, Digital Property, or Certain Services
• Direct Pay Permit for Sales and Use Taxes on Telecommunications Service
• Direct pay Permit for Sales and Use Taxes on Direct Mail
• Registry of Direct Pay Permits and Exemption Numbers

Below are links to information regarding exemption numbers for persons authorized to report tax on transactions to the Department:

• Farmers
• Commercial Fishermen
• Loggers
• Veterinarians
• State Agencies

Other General Exemptions:

• United States Government