Notice2025-03998

Submission for OMB Review; North Carolina Sales Tax Certification

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
March 13, 2025

Issuing agencies

Defense DepartmentGeneral Services AdministrationNational Aeronautics and Space Administration

Abstract

Under the provisions of the Paperwork Reduction Act, the Regulatory Secretariat Division has submitted to the Office of Management and Budget (OMB) a request to review and approve an extension of a previously approved information collection requirement regarding North Carolina sales tax certification.

Full Text

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<title>Federal Register, Volume 90 Issue 48 (Thursday, March 13, 2025)</title>
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[Federal Register Volume 90, Number 48 (Thursday, March 13, 2025)]
[Notices]
[Pages 11975-11976]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-03998]


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DEPARTMENT OF DEFENSE

GENERAL SERVICES ADMINISTRATION

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

[OMB Control No. 9000-0059; Docket No. 2024-0053; Sequence No. 16]


Submission for OMB Review; North Carolina Sales Tax Certification

AGENCY: Department of Defense (DOD), General Services Administration 
(GSA), and National Aeronautics and Space Administration (NASA).

ACTION: Notice.

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[[Page 11976]]

SUMMARY: Under the provisions of the Paperwork Reduction Act, the 
Regulatory Secretariat Division has submitted to the Office of 
Management and Budget (OMB) a request to review and approve an 
extension of a previously approved information collection requirement 
regarding North Carolina sales tax certification.

DATES: Submit comments on or before April 14, 2025.

ADDRESSES: Written comments and recommendations for this information 
collection should be sent within 30 days of publication of this notice 
to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular information 
collection by selecting ``Currently under Review--Open for Public 
Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: <a href="/cdn-cgi/l/email-protection#a5e3e4f7f5cac9ccc6dce5c2d6c48bc2cad3"><span class="__cf_email__" data-cfemail="f8beb9aaa89794919b81b89f8b99d69f978e">[email&#160;protected]</span></a> or call 202-969-
4075.

SUPPLEMENTARY INFORMATION:

A. OMB Control Number, Title, and Any Associated Form(s)

    9000-0059, North Carolina Sales Tax Certification.

B. Need and Uses

    This clearance covers the information that contractors must submit 
to comply with the requirements of the Federal Acquisition Regulation 
clause at 52.229-2, North Carolina State and Local Sales and Use Tax. 
This clause requires contractors for construction or vessel repair to 
be performed in North Carolina to provide certified statements of the 
cost of the property purchased from each vendor and the amount of sales 
or use taxes paid. The North Carolina Sales and Use Tax Act authorizes 
counties and incorporated cities and towns, to obtain each year from 
the Commissioner of Revenue of the State of North Carolina, a refund of 
sales and use taxes indirectly paid on building materials, supplies, 
fixtures, and equipment that become a part of or are annexed to any 
building or structure in North Carolina. However, to substantiate a 
refund claim for sales or use taxes paid on purchases of building 
materials, supplies, fixtures, or equipment by a contractor, the 
Government must secure from the contractor certified statements setting 
forth the cost of the property purchased from each vendor and the 
amount of sales or use taxes paid. Similar certified statements by 
subcontractors must be obtained by the general contractor and furnished 
to the Government.
    The Government will use the information as evidence to establish 
exemption from State and local taxes.

C. Annual Burden

    Respondents: 182.
    Total Annual Responses: 182.
    Total Burden Hours: 227.5.

D. Public Comment

    A 60-day notice was published in the Federal Register at 89 FR 
92126, on November 21, 2024. No comments were received.
    Obtaining Copies: Requesters may obtain a copy of the information 
collection documents from the GSA Regulatory Secretariat Division by 
calling 202-501-4755 or emailing <a href="/cdn-cgi/l/email-protection#93d4c0d2c1f6f4c0f6f0d3f4e0f2bdf4fce5"><span class="__cf_email__" data-cfemail="a9eefae8fbcccefacccae9cedac887cec6df">[email&#160;protected]</span></a>. Please cite OMB 
Control No. 9000-0059, North Carolina Sales Tax Certification.

Janet Fry,
Director, Federal Acquisition Policy Division, Office of Governmentwide 
Acquisition Policy, Office of Acquisition Policy, Office of 
Governmentwide Policy.
[FR Doc. 2025-03998 Filed 3-12-25; 8:45 am]
BILLING CODE 6820-EP-P


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Indexed from Federal Register on March 13, 2025.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.