Burlington, NC asked in Tax Law for North Carolina

Q: GS 105-164.13(35) provides for exemptions for qualified non-profit organizations from paying sales tax on donated goods

Our organization has an annual Spring Sale and an annual Fall Sale. Are one or both of these annual sales exempt?

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1 Lawyer Answer
James Richard Yandle
James Richard Yandle
  • Tax Law Lawyer
  • Charlotte, NC
  • Licensed in North Carolina

A: The statute reads "only upon an annual basis." A quick review does not reveal any NC cases or regulations interpreting the language further. I think you'd be going out on a limb applying an alternate interpretation to what a court would likely consider a 'plain meaning' interpretation of the statute (although 'out on a limb' positions sometimes prevail). If the 2nd sale disqualifies the 'annual basis,' then the 1st sale would be disqualified also.

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