Budgeting for Sales and Use Tax Payments by Local Governments and Refunds to Local Governments

Published for Coates' Canons on May 12, 2025.

North Carolina law authorizes an annual refund of state and local sales and use taxes paid by counties, municipalities, and certain other governmental entities on their direct purchases of tangible personal property and services. See G.S. 105-164.14; G.S. 105-467(b). Taxes paid by contractors on … Read more

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Topics - Local and State Government