Reseller tax guide

North Carolina resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about North Carolina: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

Read this first

Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

Jump to the sources

At a glance

North Carolina quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 4.75%^[10]
Resale certificate: Form E-595E (Streamlined Certificate of Exemption); NCDOR also lists the MTC Uniform Sales & Use Tax Certificate^[10]
Certificate expiry (as listed): No expiry listed in the source^[10]
Permit or registration: Sales and Use Tax Certificate of Registration^{[4, 5]}
Cost of the permit: Free (NCDOR says there is no fee to apply)^[4]
Online application offered: Yes^{[4, 5]}
Where to apply: State application page^[4]
Certificate form: State certificate form^[2]

Keep each purchase receipt linked to the items it covers. Get the app

Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax Certificate of Registration.^{[4, 5]} The state says the cost is: Free (NCDOR says there is no fee to apply).^[4] The state says it offers an online application.^{[4, 5]} State application page.^[4]

The resale certificate the state lists is Form E-595E (Streamlined Certificate of Exemption); NCDOR also lists the MTC Uniform Sales & Use Tax Certificate. The source cited lists no expiry.^[10] The state's certificate form asks for a permit or registration number.^[3] State certificate form.^[2]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Streamlined Sales Tax exemption certificate.^{[1, 8]}
The state says it accepts the Multistate Tax Commission uniform certificate.^{[1, 9]}

Out-of-state buyers

On the Streamlined certificate, a buyer not registered in North Carolina enters a sales tax ID number issued by any state.^[3]

Other points the sources mention

NCDOR lists the Streamlined certificate (E-595E) and the MTC certificate as its exemption certificates. For a resale purchase, E-595E asks for the sales tax ID number issued by the state if the purchaser is required to register there, with limited exceptions.^{[1, 3]}
Unless the single purchase box is checked, the certificate is blanket and stays effective until the purchaser cancels it, if purchases are no more than 12 months apart. A seller can receive the certificate at the time of sale or within 90 days after.^[3]
At flea markets and other specialty markets, every person selling taxable items must register, even for a single event. Someone selling only their own household personal property on which tax was paid does not register and instead gives the operator a written certification.^[6]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for North Carolina. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.^[11]

Who files, per the state: Not confirmed on this page^[11]
Refund form named by the state: Form E-588, Business Claim for Refund State, County and Transit Sales and Use Taxes^[11]
How the state says to submit: Amended return reflecting the overpayment, or Form E-588 filed with NCDOR^[11]
Time limit the state describes: Generally 3 years^[11]

The Department says a refund of an overpayment is requested within three years after the due date of the return or within two years after payment of the tax, whichever is later. The claim identifies the taxpayer, the type and amount of tax overpaid, the filing period and the basis for the claim.^[11]

Illustration

Illustration: the North Carolina state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 4.75% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

Get the app

A free plan is available.

FAQ

Common questions and what the sources say

Do I need to register to sell at a flea market or online in North Carolina?

NCDOR says every person selling taxable items at a specialty market such as a flea market must register, including someone attending a single event. There is an exception for a person selling only their own household personal property on which tax was paid. NCDOR also lists making marketplace-facilitated sales as a registration category, and says a marketplace facilitator is considered the retailer of each marketplace-facilitated sale it makes, collecting and remitting the tax.^{[5, 6, 7]}

How do I get a resale certificate in North Carolina?

NCDOR's steps are registering for a Certificate of Registration, then completing Form E-595E, checking Reason G (Resale), entering the sales tax ID number, and sending the form to the supplier. NCDOR says there is no fee to apply for a Certificate of Registration and warns about private websites that charge for one.^{[3, 4]}

Does a North Carolina resale certificate expire?

A blanket E-595E stays effective until the purchaser cancels it, as long as purchases are no more than 12 months apart. In North Carolina a recurring business relationship exists when no more than 12 months pass between sales transactions.^[3]

Can I use my North Carolina certificate in another state?

E-595E is a multi-state Streamlined form that all 24 Streamlined member states accept, although the form notes that not every state allows every exemption on it. NCDOR also lists the MTC certificate.^{[1, 3, 8]}