17 N.C. Admin Code 07B .1704 - Governmental Entities Not Eligible for Refunds

G.S. 105-164.14(c) lists the governmental entities eligible for annual refunds of sales and use tax paid on certain direct purchases. A governmental entity not listed in that subsection is not eligible for an annual refund. The governmental entities that are not eligible for an annual refund include the following:

(1)           An alcoholic beverage control board.

(2)           A community college established under G.S. 115D.

(3)           A drainage district.

(4)           A housing authority.