Bids and Contracts

Sales and Use Tax

  • The Union County Board of Education (UCBOE) is not tax-exempt and is required to pay sales tax on tangible personal property used for storage, use, or consumption.  The sales tax rate in Union County N.C. is 6.75% (4.75% state, 2% N.C. County).

    Vendors must include the 6.75% sales tax on a separate line of their invoices.  Out-of-state vendors are not required to collect N.C. or Union County sales tax unless the vendor is registered with the Department of Revenue to collect and remit sales and use tax to the State.

    By state statute, certain items purchased from suppliers are exempt from sales and use tax or have a different State tax rate.  Please refer to the N.C. Department of Revenue at for a list of exempt items and special sales and use tax rates.