E-585E State Agency Claim for Refund Web 6-13 County and Transit Sales and Use Taxes North Carolina Department of Revenue Complete all of the information in this section. State Agency Name (First 32 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS) Account ID Mailing Address Federal Employer ID Number Interoffice or Courier Mailing Address Quarter Beginning (MM-DD-YY) City State Zip Code County Quarter Ending (MM-DD-YY) Name of Person We Should Contact if We Have Questions About This Claim Contact Telephone ( ) 1. Name of Taxing County (If more than one county, see instructions on reverse and attach Form E-536R.) County & Transit Tax 2. Amount of County & Transit Sales and Use Tax Paid Indirectly on Building Materials and Supplies as Shown on Contractors’ Statements , , . 3. Allocation of County & Transit Tax on Line 2 (Enter the county and transit tax paid at each applicable rate. If you paid more than one county’s tax, see the instructions on reverse and attach Form E-536R.) County 2.00% Tax County 2.25% Tax Transit 0.50% Tax , , . , , . , . Signature: Date: I certify that, to the best of my knowledge, this claim is accurate and complete. Title: Telephone: MAIL TO: NC Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0001 For Departmental Use Only Refund Approved: County Tax Transit Tax As Filed As Corrected , , . , , . By: Date: |
Page 2 E-585E Web 6-13 General Instructions Use blue or black ink to complete this form. An Account ID is required to process the claim. This form is to be filed by State Agencies pursuant to G.S. 105-164.14(e). Claims for refund for a quarterly period must be filed within 15 days after the end of each calendar quarter. Records must be maintained on a county by county basis to identify local sales and use taxes paid indirectly by the State agency on building materials, supplies, fixtures, and equipment that become a part of or annexed to a building or structure that is owned or leased by the State agency and is being erected, altered, or repaired for use by the State agency. Visit the Department’s website, http://www.dornc.com/taxes/sales/taxrates.html, to determine the rate in effect for the period of the refund. Effective dates for county & transit rates are also shown at the bottom of Form E-536R, Schedule of County Sales and Use Taxes for Refund, also available on the Department’s website. Line by Line Instructions Line 1 - If county and transit taxes included on this form were paid for only one county, enter the name of that county. If county and transit taxes were paid for more than one county, do not enter a county name on Line 1. Line 2 - Enter total county and transit sales and use tax paid indirectly on building materials and supplies as shown on contractors’ statements. This is the total amount of the refund requested for the period. Line 3 - Allocate the amount of county and transit taxes included on Line 2 to the applicable county or transit tax rate. If county tax was paid for more than one county, complete Form E-536R, Schedule of County Sales and Use Taxes for Claims for Refund, to identify the applicable rates and individual counties to which tax was paid for the period. The total of all entries on Form E-536R should equal the county and transit tax shown on Line 2. If you have questions about how to complete this form, call the Taxpayer Assistance and Collection Center toll-free at telephone number 1-877-252-3052. |