North Carolina – Sales Tax Refund for Purchases of Equipment Used at State Ports

SALT Report 1587 – Effective January 1, 2013 a refund of all local sales and use taxes paid and a portion of any state sales and use taxes paid will be provided for companies who:
  • Are involved in waterborne commerce
  • Are located in a port facility
  • Purchase equipment to unload or process bulk cargo, or
  • Purchase equipment to make cargo suitable for delivery and use by manufacturing facilities
The portion of the state sales and use taxes that may be refunded is equal to the amount that would have been due had the taxpayer been subject to tax on the property.

 

Request for Refund
  • All refund requests must be in writing
  • Must include all required information and documentation
  • Are for eligible purchases made on or after July 1, 2012, and
  • Must be submitted before January 1, 2014
The refund applies to all purchases made on or after July 1, 2012, but before July 1, 2013. However, taxes for which a refund is allowed are not considered an over-payment of tax and will not accrue interest.
For Further Information: