E-585 - Nonprofit And Governmental Entity Claim For Refund State, County, And Transit Sales And Use Taxes Page 2
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2E-585
General Instructions
Web-Fill
12-14
Use blue or black ink to complete this form. An Account ID is required to process the claim. If your entity’s address has changed since the last
refund was requested, complete Form NC-AC, Business Address Correction, available on the Department’s website at
nc.us/downloads/sales.html and mail to the address shown on the form.
This form is to be filed by the following entities as specified:
- Nonprofit entities as permitted in G.S. 105-164.14(b): Claims for refund of taxes paid during the first six months of the calendar year are due to be
filed by October 15 of that year. Claims for refund of taxes paid during the last six months of the calendar year are due to be filed by April 15 of the
following year. Enter the National Taxonomy of Exempt Entities (“NTEE”) code under which the entity is classified. The NTEE code system is used
by the Internal Revenue Service and the National Center for Charitable Statistics to classify nonprofit organizations.
Effective July 1, 2014, the State sales and use tax aggregate annual refund amount for a fiscal year for a nonprofit entity must not exceed $31,700,000
(total for both six month periods). Effective July 1, 2014, the Food, County, and Transit sales and use tax aggregate annual refund amount for a fiscal
year for a nonprofit entity must not exceed $13,300,000 (total for both six month periods). Each cap applies separately.
- Governmental entities as permitted in G.S. 105-164.14(c): Claims for refund are due on a fiscal year basis within six months of the close of the
fiscal year of the claimant. (Effective July 1, 2005, the State sales and use tax is not subject to refund for local school administrative units and joint
agencies created by interlocal agreement among local school administrative units pursuant to G.S. 160A-462. Only the food, county, and transit sales
and use tax is subject to refund.
Refund claims filed more than 3 years after the due date cannot be accepted by the Department.
Visit the Department’s website, , to determine the rate in effect for the period of the refund. Effective dates
for county and transit rates are also shown at the bottom of Form E-536R, Schedule of County Sales and Use Taxes for Claims for Refund, available
on the Department’s website.
Records must be maintained on a county by county basis to identify purchases of tangible personal property and services, county & transit tax paid directly
to retailers on purchases for use as shown on sales receipts and invoices, county & transit tax paid indirectly on building materials and supplies as shown
on contractors’ statements, and county & transit tax paid directly to the Department of Revenue.
Records must be maintained for direct purchases and contractor purchases as specified:
- Direct Purchases - Adequate documentation for tax paid directly to the vendor is an invoice or copy of an invoice that identifies the item purchased,
the date of the purchase, the cost of the item, and the amount of sales or use tax paid. Reimbursements for travel expenses are not considered to
be a direct purchase; therefore, the sales or use tax is not refundable.
- Contractor Purchases - Adequate documentation for contractor purchases is a certified statement from the contractor or subcontractor that purchased
the items. The statement must indicate the item purchased, the vendor from whom it was purchased, the invoice number of the purchase, the cost
of the item, and the amount of sales and use tax paid. Only items that become part of a building the nonprofit or governmental entity owns or leases
and uses to conduct its nonprofit or governmental activities are eligible for a refund.
The Department will take one of the following actions within six months after the date the claim is filed:
(1) Send the requested refund to you;
(2) Adjust the amount of the refund;
(3) Deny the refund; or
(4) Request additional information.
If the Department does not take one of the actions within six months, the inaction is considered a proposed denial of the requested refund. If you object
to a proposed denial of a refund, you may request a Departmental review of the action provided the request is made in writing and filed within 45 days
of the date the notice of proposed denial was mailed to you. If the Department has not taken action within six months after the date the claim was filed,
a request for review can be filed at any time between the end of the six-month period and when the Department takes a prescribed action. If a timely
request for a Departmental review is not filed, the proposed action is final and is not subject to further administrative or judicial review.
Line by Line Instructions
If you have questions about how to complete this form, more detailed instructions can be found on our website at
e585_faq.pdf or you can call the Taxpayer Assistance and Collection Center at 1-877-252-3052 (toll-free).
Line 1 -
If all taxes were paid in only one county, enter the name of that county. If you made purchases and paid county and transit tax in more than one
county, do not list a county on Line 1.
For Lines 2 through 6, local school administrative units and joint agencies should only complete the Food, County & Transit column.
Line 2 -
Enter in the State column the total amount of purchases of tangible personal property and services for use on which State sales or use tax was
paid to retailers. The total purchase price of a modular home, manufactured home, boat, or aircraft is included in the State column only. Enter in
the Food, County & Transit column the total amount of purchases of tangible personal property and services for use on which food, county and
transit sales or use tax was paid to retailers.
For Lines 3 through 6, State tax must be entered in the State column and food, county and transit tax must be entered in the Food, County &
Transit column.
Line 3 -
Enter the amount of sales and use tax paid directly to retailers on purchases for use, as shown on sales receipts or invoices. Do not include tax
paid on nonrefundable purchases as described in the box on the front of claim form.
Line 4 -
Enter the total amount of sales and use tax paid indirectly on building materials and supplies as shown on contractors’ statements.
Line 5 -
Enter the total amount of use tax paid to the Department by your entity on its sales and use tax returns. Do not include tax collected and paid
on taxable sales made by your entity.
Line 6 -
Add the amounts of tax by column on Lines 3, 4, and 5 and enter the sum.
Line 7 -
Add the State and Food, County & Transit taxes on Line 6 and enter the sum. This is the total amount of refund requested for the period.
Line 8 -
Allocate the amount of county and transit taxes included on Line 6 in the Food, County & Transit Tax column to the applicable rate. If county
or transit tax was paid for more than one county, complete Form E-536R, Schedule of County Sales and Use Taxes for Claims for Refund, to
identify the applicable rates and individual counties to which tax was paid for the period. The total of all entries on Form E-536R must equal the
food, county and transit tax shown on Line 6.
For nonprofit entity only: If the aggregate annual entries of food, county, and transit tax on Form E-536R (total for both six month periods) exceeds
$13,300,000 for a fiscal year, then each entry of the food, county, and transit tax (total for both six month periods) on Form E-536R must be
proportionally reduced to the aggregate annual refund cap of $13,300,000 for a fiscal year.
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