The United States tax system provides an exemption for purchases intended for resale to the general public. The resale exemption allows businesses to purchase goods without paying a sales tax to the vendor selling the products. In order to receive the exemption, a business must have a valid resale certificate. Many vendors request a copy of the sales and use tax exemption. If you lose the certificate, you have to pay taxes on your purchase. The North Carolina Department of Revenue handles the issuance of resale certificates.
Collect any documentation related to the tax account. For example, locate your North Carolina sales tax certificate number. If you don't have the number, collect information on your business, such as the registration file or employer tax ID numbers. The North Carolina Secretary of State handles registrations and issues a Secretary of State Identification number. You can only request a duplicate certificate if the original was filed with a multistate supplement. You cannot request duplicates for single-use exemption certificates if the exemption was used.
Write your request letter. Include your name, the company name and address, and your North Carolina sales tax certificate, or exemption, number.
Submit your request to the Taxpayer Assistance and Collection Center of the North Carolina Department of Revenue. You can submit the request via fax at 919-715-299 for the quickest turnaround. You also can call the agency at 1-800-252-3052.