Materials Management

Policy Statement 59: Federal Excise and State Sales Taxes

1. Federal Excise Tax
   East Carolina University, being an agency of the State of North Carolina, is exempt from the Federal Excise Tax. The Department of Materials Management must furnish the State of North Carolina Exemption Number to vendors of items subject to the Federal Excise Tax, indicated as follows:

FEDERAL TAX EXEMPTION
CHAPTER 32, INTERNAL REVENUE CODE
REGISTRY NO. 56 70 0047 K
FOR EXCLUSIVE USE OF NORTH CAROLINA
STATE GOVERNMENT AND PUBLIC SCHOOLS

2. State Sales Tax
   Effective July 1, 2004 ECU is exempt from paying sales and use tax on purchases. The exemption number is 400009. For use with the ProCard this number must be given to vendor in order for sales and use tax not to be charged. The exemption number will be printed on purchase orders.
   
   
3. Taxable items
   1. The following items are not exempt and sales and use tax must be paid
      1. Prepared food and beverage taxes levied and administered by various local governments in the State
      2. Occupancy taxes levied and administered by various local governments in the State
      3. Highway use taxes paid on the purchase, lease or rental of motor vehicles
      4. State sales taxes levied on electricity or local, private or toll telecommunications services
      5. Scrap Tire disposal levied on new tires
      6. White goods disposal tax levied on new white goods
      7. Dry-Cleaning solvent tax levied on dry-cleaning solvent purchased by dry-cleaning facility
      8. Excise tax on piped natural gas
         
         
4. Questions
   Specific tax related questions should be referred to Accounts Payable.