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.
and Use Tax Technical Bulletin Section 46 for more
The General Statutes also authorize the Secretary of Revenue to issue
an exemption certificate number to qualifying farmers, conditional
farmers, commercial fishermen, loggers,
veterinarians, and State agencies. This exemption certificate number
should be placed on Form E-595E, Streamlined Sales and Use Tax Agreement
Certificate of Exemption or other exemption information required per
N.C. Gen. Stat. § 105-164.28, 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 Certificate
Numbers contains the names
numbers of taxpayers that have been issued either a direct
pay permit or an exemption certificate 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 certificate number for an account using this search function,
contact the Taxpayer Assistance Call Center toll-free
at 1-877-252-3052 for additional assistance.
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 certificate 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