Form E-585e - State Agency Claim For Refund County Sales And Use Taxes (Page 2 of 2) in pdf

Form E-585e - State Agency Claim For Refund County Sales And Use Taxes Page 2

Page 2

E-585E

Web

General Instructions

7-11

Use blue or black ink to complete this claim for refund. An Account ID is required to process the claim.

This claim for refund is to be filed by State Agencies pursuant to G.S. 105-164.14(e). Claims for refund are due quarterly

within 15 days after the end of each calendar quarter.

Records must be maintained on a county by county basis to identify local sales and use taxes paid indirectly by the State

agency on building materials, supplies, fixtures, and equipment that become a part of or annexed to a building or structure

that is owned or leased by the State agency and is being erected, altered, or repaired for use by the State agency.

Please see the Department’s website, , to determine the rate in effect

for the period of the refund. Effective dates for county rates are also shown at the bottom of Form E-536R, Schedule of

County Sales and Use Taxes for Refund.

If you have questions about how to complete this claim, call the Taxpayer Assistance and Collection Center toll-free

at telephone number 1-877-252-3052.

Line by Line Instructions

Line 1 - If all taxes were paid in only one county, enter the name of that county. If you paid county tax in more than one

county, do not list a county on Line 1. You must complete Form E-536R, Schedule of County Sales and Use Taxes

for Claims for Refund, to identify the individual counties to which tax was paid.

Line 2 - Enter total county sales and use tax paid indirectly on building materials and supplies as shown on contractors’

statements. Include any 0.5% Mecklenburg County Transit Tax. This is the total amount of refund that you are

requesting.

Line 3 - Allocate the amount of county tax included on Line 2 to the applicable rate. If you paid county tax in more than one

county you must complete Form E-536R, Schedule of County Sales and Use Taxes for Claims for Refund, to

identify the individual counties to which tax was paid by rate. The total of all entries made on Form E-536R

should equal the county tax shown on Line 2.

Form E-585e - State Agency Claim For Refund County Sales And Use Taxes Page 2