We spoke with Ms. Becky (ID# 30080) at the North Carolina DOR- Sales and Use Tax Division, who said that in North Carolina, the non-profit that gives a gift is required to pay the tax on the item when it is purchased. The non-profit may then file for a refund of the tax with the department of revenue. The non-profit providing the gift would be responsible for paying the tax; the recipient of the gift would not have a tax liability on the gift.
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