Sales Tax

 


Exempted items

The following items are exempt from N.C. sales tax:

  1. Items purchased for resale by the College
  2. Charge for labor or consulting when it can be identified as a separate item
  3. Labor portions of  material service contracts
  4. Rental of real property
  5. Certain orthopedic products
  6. Institutional membership fees such as the ones paid to the American Association of Community and Junior Colleges or the League for Innovation in the Community College.

Application

Other than those categories of items exempted by law, all purchases (and rental) of supplies and material by the College are subject to a 7.25% sales tax, for all orders regardless of what state it is ordered from or the ordering method.

NOTE: CPCC is not tax exempt.

Method of computing

All  sales taxes are calculated on the total cost, including freight cost, if the shipment originated outside the state. If the shipment originated within North Carolina, the freight costs are not taxable.

Where items are being traded in as part of the payment, the sales tax is calculated on the original sales cost rather than on the net cost.