Services specifically exempted from sales and use tax are identified in GS § 105-164.13. Below are weblinks to information regarding direct pay permits.To obtain a sales and use tax account number you must register online using the online business registration portal or submit a completed Form NC-BR. Our free online guide for business owners covers North Carolina sales tax registration, collecting, filing, due dates, nexus obligations, and more. Enter your collection start date for tax on sales made into North Carolina in the first field. To fill out the exemption certificate, first ensure you have the correct Form E-595E. Some exemptions include necessities like food, prescription drugs, and medical supplies. It outlines the requirements and responsibilities of merchants while providing a legal framework for tax exemptions on resale items. North Carolina taxes most tangible products, but there can be exemptions! Sales tax in North Carolina is considered a privilege tax on retailers' net taxable sales or gross receipts from retail sales of tangible personal property.