North Carolina resale certificate: how it actually works
SHORT ANSWER
North Carolina businesses that sell taxable goods register for sales and use tax with the NCDOR and receive a Certificate of Registration. Purchases of qualifying inventory bought for resale are documented to the supplier using an exemption certificate rather than a separate state-issued 'resale card'.
AGENCY
North Carolina Department of Revenue (NCDOR)
REGISTRATION
Certificate of Registration for sales and use tax
CERTIFICATE GIVEN TO SUPPLIERS
Streamlined Sales and Use Tax Certificate of Exemption (Form E-595E)
What to do, in order
- 1Register with NCDOR firstSales and use tax registration is handled through the NCDOR's online business registration. Registration produces your Certificate of Registration and account ID.
- 2Give suppliers an exemption certificateNorth Carolina uses Form E-595E, the Streamlined Sales and Use Tax Certificate of Exemption, to document purchases for resale. The supplier keeps it on file.
- 3Resale documentation is for resale inventory onlyIt applies to goods you intend to resell — not to supplies, tools or equipment the business consumes itself.
- 4Filing is ongoingOnce registered, you have recurring filing obligations on the frequency NCDOR assigns to your account, including periods with no sales.
Official sources
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LAST UPDATED 2026-09-16 · REVIEWED BY REGISTIX OPERATIONS TEAM
Educational content only. This is not legal or tax advice — confirm your own situation with the state agency or your accountant.