Form E-589-Affidavit To Exempt Contractors From The Additional State Tax printable pdf download

Form E-589

10-01

North Carolina Department of Revenue

Post Office Box 25000

Raleigh, North Carolina 27640-0001

AFFIDAVIT TO EXEMPT CONTRACTORS

FROM THE ADDITIONAL ½% STATE TAX

TO BE USED IN CONNECTION WITH SALES OR PURCHASES OF BUILDING

MATERIALS FOR USE IN THE PERFORMANCE OF LUMP SUM OR UNIT PRICE

CONTRACTS ENTERED INTO OR AWARDED PRIOR TO OCTOBER 16, 2001, OR

AWARDED PURSUANT TO BIDS MADE PRIOR TO OCTOBER 16, 2001.

THIS

AFFIDAVIT IS TO BE EXECUTED BY CONTRACTORS TO THEIR SUPPLIERS OF

BUILDING MATERIALS AND IS VALID ONLY WHEN USED IN CONNECTION WITH THE

ADDITIONAL ½% SALES AND/OR USE TAX.

This is to certify that __________________________________, a contractor, entered into a lump sum or

unit price contract with ________________________________ on ______________, or pursuant to a firm bid

made on ______________ whereby said contractor agreed to furnish the materials and labor for the erection,

alteration, or repair of a building or structure at _______________________________________.

This affidavit is submitted to ___________________________________ , a supplier of building materials, for

the completion of such lump sum or unit price contract without charging the additional ½% State tax.

It is understood and agreed that the contractor will retain on file the original or duplicate original of said lump

sum or unit price contract for a period of not less than three years from the date this affidavit was executed

for examination by an authorized agent of the Secretary of Revenue of North Carolina with respect to the

sales and/or use tax liability of the aforesaid building contractor or supplier.

_________________________________________________________________________________________

Contractor/Subcontractor

By:

____________________________________________________________________________________

Authorized Agent

Title

Telephone Number

Date

INSTRUCTIONS

1. This affidavit must be fully completed in all respects by a general contractor or a subcontractor who has

entered into a lump sum or unit price contract, or was awarded such contract pursuant to a bid made

prior to October 16, 2001, for the erecting, altering, or repairing of a building or structure. It must be

submitted by such contractor to a supplier of building materials as evidence of the holding of such lump

sum or unit price contract.

2. The building materials supplier and the contractor should retain the affidavit on file for a period of not less

than three years.

3. The contractor must retain on file the original or duplicate original of the lump sum or unit price contract.

4. Purchase orders, invoices, shipping orders, delivery tickets, or any other pertinent records of the supplier

and/or contractor must be subject to examination as evidence of such facts.

Under the provisions of G.S. 105-236(7), any person who willfully attempts, or any person who aids or abets

any person to attempt in any manner to evade or defeat any tax imposed by the Statute, or the payment

thereof, shall, in addition to other penalties provided by law, be guilty of a Class I felony which may include a

fine up to twenty-five thousand dollars ($25,000).

Form E-589-Affidavit To Exempt Contractors From The Additional State Tax

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