North Carolina Department of Revenue
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Registry of Direct Pay Permits and Exemption Numbers



The General Statutes authorize the Secretary of Revenue to issue direct pay permits for tangible personal property, digital property, certain services, telecommunications service, and direct mail upon proper application by a business. These numbered direct pay permits authorize a person to purchase tangible personal property, digital property, certain services, telecommunications service, or direct mail without payment of sales and use tax to vendors. A person with a direct pay permit assumes responsibility for payment of all applicable taxes directly to the Department. See Sales and Use Tax Technical Bulletin Section 46 for more information.

The General Statutes also authorize the Secretary of Revenue to issue an exemption number to farmers, commercial fishermen, loggers, veterinarians, and State agencies. This exemption number should be placed on Form E-595E, Streamlined Sales Tax Agreement Certificate of Exemption, when making a purchase of tangible personal property that is subject to a preferential rate of tax or exempt from sales or use tax. See Sales and Use Tax Technical Bulletin Section 52 for more information.

The Registry of Direct Pay Permits and Exemption Numbers contains the names and numbers of taxpayers that have been issued either a direct pay permit or an exemption number and identifies the type of permit or exemption as maintained in the Department's records. The database is updated by the Department each weekend. To search for a person by a sales and use tax account ID, use the Registry of Sales and Use Tax Numbers.

If you are unable to determine the direct pay permit or exemption number for an account using this search function, contact the Taxpayer Assistance Call Center toll-free at 1-877-252-3052 for additional assistance.

Select the database that you want to search. Enter the corresponding number or taxpayer name and press the "Submit" button to search for the account information.
   
  Direct Pay Permit
    Direct Pay Permit Number:  
    Taxpayer Name:  
         
  Exemption
    Exemption Number:  
    Taxpayer Name:  
         

  Number of Results:  
       


You can control the amount of search results that you will receive by changing the number in the 'Number of Results' box. There is a limit of 1500 results returned.

If you search by direct pay permit number, you must enter the complete five-digit number. If you search by exemption number, you must enter the complete six-digit number. If you search by taxpayer name, you must enter the complete name as it appears in our database.

Our search function allows wildcards before and after a phrase, word, or number. You may use an * if you are uncertain of the exact name. For example the entry 'DOE*' would return 'DOE INC' and 'DOE JOHN'. The entry '*DOE*' would return 'JOHN DOE INC'.

Searches by taxpayer name for individuals require that you enter the last name followed by the first name or use an *. For example to find 'JANE DOE', enter 'DOE JANE', 'DOE*', or '*JANE'.