North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1305

Foreign Commerce: Purchases For Export

Official textreports.oah.state.nc.us13 subsections

# (a)

Tangible personal property purchased for export and exempt from sales or use tax pursuant to G.S. 105-164.13(33) will lose its exemption if: (1) the purchaser of the tangible personal property fails to submit Form E-599C, Purchaser's Affidavit of Export, to the seller and comply with the terms and conditions listed on the form; and (2) the tangible personal property is not exported within 90 days of purchase.

# (b)

Form E-599C requires the following information:

# (1)

name of vendor;

# (2)

address of vendor;

# (3)

name of affiant;

# (4)

title of affiant, if applicable;

# (5)

name of vendee;

# (6)

address of vendee;

# (7)

name of foreign country;

# (8)

identification of property purchased;

# (9)

signature of affiant; and (10) signature, date, seal, and commission expiration date of Notary Public.

# (c)

A separate Form E-599C, Purchaser's Affidavit of Export, is required for each transaction.

# (d)

This exemption from sales and use tax does not extend to property acquired for personal use or consumption by the purchaser, including gifts.

Last amended: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. October 1, 1993; Readopted Eff. January 1, 2024.

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