Orange County NC Website
DocuSign Envelope ID: B94F2D40-3B3C-47A7-86C2-6F1 B4F92C62C <br /> DOCUMENT 00 62 76—SALES/USE TAX CERTIFICATION <br /> 1.1 REFUND OF STATE AND COUNTY SALES/USE TAX <br /> A. North Carolina Sales/Use Tax in Public Building Construction: <br /> 1. Sales/Use tax paid by the Contractor on material incorporated as part of improvements to public buildings is <br /> refundable to the Owner upon proper completion of documentation in the form of the attached certification <br /> form. Such documentation is required by the Owner for approval of the Contractor's Application for Payment. <br /> 2. Tax paid by the Contractor on rental equipment, tools or supplies used or consumed in the Work is not <br /> refundable to the Owner. Do not include costs of such items in the documentation submitted. <br /> 1.2 APPLICATION FOR REFUND <br /> A. Use of Certification Form: <br /> 1. Statements must indicate vendor's name, date of invoice, invoice number, taxable amount, and sales tax <br /> amount. <br /> 2. County tax must be allocated to the county of delivery. <br /> 3. Attach certification forms from each subcontractor for whose material a sales tax refund is claimed by the <br /> Contractor. <br /> 4. Contractor must certify the form. <br /> 1.3 ATTACHMENT <br /> A. State and County Sales/Use Tax Statement Certification. <br /> DOCUMENT CONTINUES <br /> ©BOOMERANG DESIGN#1835 00 62 76-1 510 Meadowlands Drive,Hillsborough, NC <br /> ORANGE COUNTY,NC 12/07/2018 <br />