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The determination of the correct classification of worker as employee or independent contractor is significant to the University.

This policy is to ensure the University's compliance with State of North Carolina law related to sales and use tax.

The University is required by the State of North Carolina to maintain due diligence in the safeguarding of the University's assets. Making payments prior to receipt of goods and services violates good internal control and places the University's assets at risk.

The purpose of this document is to describe the procedure on Independent Contractor Predetermination Process.

Sales taxes must be collected on admission charges to entertainment events and remitted to the N.C. Department of Revenue.

The sales tax for admission charges is required by N.C. General Statutes.

The University is required to file an Exempt Organization Business Income Tax Return (Form 990-T) with the Internal Revenue Service reporting any unrelated business income generated by the activities of its academic and support units.

The University is required to file an Exempt Organization Business Income Tax Return (Form 990-T) with the Internal Revenue Service reporting any unrelated business income generated by the activities of its academic and support units.

North Carolina sales taxes on sales of tangible personal property are collected by a campus unit and remitted to the NC Department of Revenue (NCDOR) by University Accounting Services.

North Carolina General Statute 105-164 Article 5, "North Carolina Sales and Use Tax Act," requires The University of North Carolina at Chapel Hill ("University") to collect sales taxes on all sales of tangible personal property. This applies to all University colleges, departments and units that sell tangible personal property.

Payments for personal services may be processed in one of three ways.

The University is required by North Carolina law to withhold state income tax at the rate of four (4) percent on non-wage compensation paid to nonresident individuals and businesses for personal services rendered within North Carolina unless certain criteria are met.

The purpose of this document is to describe the procedure on paying an Independent Contractor.

This procedure provides guidance on how to process payments to non-enrolled students via the Accounts Payable Campus Voucher system, which can not be processed in the GradStar system, as the majority of student financial aid payments are processed.

This policy addresses situations where financial aid payments are processed outside of the normal process of entering financial aid reimbursement into the GradStar system. When emergency situations arise, or if a student is tasked with conducting University business, or if the student is acting on behalf of a student organization, departments may utilize the campus voucher system in Accounts Payable for reimbursement purposes.