UNC at Chapel Hill - Sales & Use Tax Exemption Number - Letter and Compliance Notice

Sep 19, 2026

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A formal notice to UNC at Chapel Hill business partners explains that the University, as a state agency, is exempt from qualifying North Carolina Sales & Use Tax purchases. It instructs partners to record the assigned exemption number (400028), retain the document for future reference, and ensure purchases use an eligible UNC purchase order with the exemption details or payment methods tied to the agency. It also lists seven categories not exempt, requiring UNC to pay applicable taxes, and notes no need for Form E-595E under specific guidance.

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Sales & Use Tax Exemption Notice

Exemption number and documentation requirements

Eligible purchase methods

Seven categories not exempt

PltOCURE􀀔IENT fllWICliS Tl lli UNI\'! R 􀀎 I I Y ,􀀞( NOR T I I C,, IHH I NA"I C: I I ,'\ P l' I 11 I 1 I 1111 \IRPORT DRJ\1: I '>I'> w.z,;21, I 919.96'.! !HC. Dear UNG at CHAPEL HILL Business Partner: The University of North Carolina at Chapel Hill, a state agency, is exempt from North Carolina Sales & Use Tax for qualifying purchases.1 Please record the following Sales & Use Tax exemption number and maintain this document on file for future reference. 400028 UNG at CHAPEL HILL is exempt from sales tax when items are purchased with a valid UNG at Chapel Hill purchase order bearing the exemption number and the description of the goods to be purchased, orthe goods purchased are paid for with a University-issued check, electronic funds transfer, procurement card, or credit account of the State agency. For purchases other than by a purchase order, please keep the number listed above on file for your reference. The seven items below are not exempt and UNC at Chapel Hill must pay the following taxes: (1) Prepared food and beverage taxes levied and administered by various local governments in the State. (Please see [htt](http://www.dor.state.nc.us/taxes/sales/rates.html)[p:/](http://www.dor.state.nc.us/taxes/sales/rates.html)[/](http://www.dor.state.nc.us/taxes/sales/rates.html)[www](http://www.dor.state.nc.us/taxes/sales/rates.html)[.](http://www.dor.state.nc.us/taxes/sales/rates.html)[d](http://www.dor.state.nc.us/taxes/sales/rates.html)[o](http://www.dor.state.nc.us/taxes/sales/rates.html)[r](http://www.dor.state.nc.us/taxes/sales/rates.html)[.](http://www.dor.state.nc.us/taxes/sales/rates.html)[sta](http://www.dor.state.nc.us/taxes/sales/rates.html)[t](http://www.dor.state.nc.us/taxes/sales/rates.html)[e](http://www.dor.state.nc.us/taxes/sales/rates.html)[.](http://www.dor.state.nc.us/taxes/sales/rates.html)[n](http://www.dor.state.nc.us/taxes/sales/rates.html)[c.](http://www.dor.state.nc.us/taxes/sales/rates.html)[u](http://www.dor.state.nc.us/taxes/sales/rates.html)[s/](http://www.dor.state.nc.us/taxes/sales/rates.html)[t](http://www.dor.state.nc.us/taxes/sales/rates.html)[a](http://www.dor.state.nc.us/taxes/sales/rates.html)[x](http://www.dor.state.nc.us/taxes/sales/rates.html)[es/sa](http://www.dor.state.nc.us/taxes/sales/rates.html)[l](http://www.dor.state.nc.us/taxes/sales/rates.html)[es/](http://www.dor.state.nc.us/taxes/sales/rates.html)[r](http://www.dor.state.nc.us/taxes/sales/rates.html)[a](http://www.dor.state.nc.us/taxes/sales/rates.html)[t](http://www.dor.state.nc.us/taxes/sales/rates.html)[e](http://www.dor.state.nc.us/taxes/sales/rates.html)[s.](http://www.dor.state.nc.us/taxes/sales/rates.html)[h](http://www.dor.state.nc.us/taxes/sales/rates.html)[t](http://www.dor.state.nc.us/taxes/sales/rates.html)[m](http://www.dor.state.nc.us/taxes/sales/rates.html)[l](http://www.dor.state.nc.us/taxes/sales/rates.html) for details) (2) Occupancy taxes levied and administered by various local governments in the State. (Please see [h](http://www.dor.state.nc.us/taxes/sales/rates.html)[tt](http://www.dor.state.nc.us/taxes/sales/rates.html)[p](http://www.dor.state.nc.us/taxes/sales/rates.html)[:](http://www.dor.state.nc.us/taxes/sales/rates.html)[/](http://www.dor.state.nc.us/taxes/sales/rates.html)[/](http://www.dor.state.nc.us/taxes/sales/rates.html)[www](http://www.dor.state.nc.us/taxes/sales/rates.html)[.](http://www.dor.state.nc.us/taxes/sales/rates.html)[d](http://www.dor.state.nc.us/taxes/sales/rates.html)[o](http://www.dor.state.nc.us/taxes/sales/rates.html)[r](http://www.dor.state.nc.us/taxes/sales/rates.html)[.](http://www.dor.state.nc.us/taxes/sales/rates.html)[s](http://www.dor.state.nc.us/taxes/sales/rates.html)[t](http://www.dor.state.nc.us/taxes/sales/rates.html)[a](http://www.dor.state.nc.us/taxes/sales/rates.html)[t](http://www.dor.state.nc.us/taxes/sales/rates.html)[e](http://www.dor.state.nc.us/taxes/sales/rates.html)[.](http://www.dor.state.nc.us/taxes/sales/rates.html)[n](http://www.dor

FAQs

What exemption number must business partners record and keep on file?

Partners should record exemption number 400028 and maintain the document for future reference.

When is UNC at Chapel Hill exempt from North Carolina sales and use tax?

UNC is exempt when items are purchased with a valid UNC purchase order showing the exemption number and goods description, or when payment is made using University-issued instruments such as checks, electronic funds transfer, procurement card, or a credit account tied to the State agency.

Which types of items are specifically not exempt under this notice?

Prepared food and beverage, occupancy taxes, highway use taxes on motor vehicles, state sales taxes on electricity and certain telecommunications services, scrap tire disposal tax, white goods disposal tax, and dry-cleaning solvent tax are listed as not exempt.

Sep 19, 2026

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