Accounts Payable

Non-discrimination Policy (PDF)

The Accounts Payable department is responsible for the payment of all Town of Wilkesboro obligations and debts. The Town's fiscal year is July 1 through June 30. As the payer of the Town's obligations, it is our goal to make payments to vendors in a timely and efficient manner.

*No work shall be started until all steps are completed and forms turned into the Finance Dept.*

ACCOUNTS PAYABLE FORMS:

• 2026 Vendor Information Form (PDF) — required

• W-9 Form (PDF) — required

• ACH Enrollment Form (PDF)

• NC Sales Tax Affidavit (PDF)

• E-589CI Affidavit of Capital Improvement form 

WHO TO CONTACT:

• Invoices and Statements  & Payment Inquiries 

Mia Brown
mbrown@wilkesboronc.org
Tel: 336-838-3951 ext. 1003 — Fax: 336-838-7616

• Vendors, Update Addresses, ACH, & Cleared Checks 

Kinsley Walker
kwalker@wilkesboronc.org
Tel: 336-838-3951 ext. 1014 — Fax: 336-838-7616

• Certificates of Insurance & Prepares and mails A/P Checks

Alicia Wyatt
awyatt@wilkesboronc.org
Tel: 336-838-3951 ext. 1000 — Fax: 336-838-7616

CONTRACTOR'S SALES TAX

1. 1.   Federal Excise Taxes do not apply to materials entering into state work (Internal Revenue Code, Section 3442(3)). 

   2.   Federal Transportation Taxes do not apply to materials entering into state work (Internal Revenue Code, Section 3475(b) as amended). 

   3.   North Carolina Sales and Use Tax do apply to materials entering into state work (N.C. Sales and Use Tax Regulation, No. 42, Paragraph “A”), and such costs shall be included in the bid proposal and contract sum.

   4.   Local Option Sales and Use Taxes do apply to materials entering into state work as applicable (Local Option Sales and Use Tax Act, Regulation No. 57), and such costs shall be included in the bid proposal and contract sum. 

   5.   Accounting Procedures for Refund of County Sales & Use Tax

Amount of sales and use tax paid per contractor’s statements: Contractors performing contracts for Town shall give the Town for whose project the property was purchased a signed statement containing the information listed in G.S. 105-164.14(e).

The Department of Revenue has agreed that in lieu of obtaining copies of sales receipts from contractors, an agency may obtain a certified statement as of April 1, 1991 from the contractor setting forth the date, the type of property and the cost of the property purchased from each vendor, the county in which the vendor made the sale and the amount of sales and use taxes paid thereon.

If the property was purchased out-of-state, the county in which the property was delivered should be listed. The contractor should also be notified that the certified statement may be subject to an audit.

In the event the contractors make several purchases from the same vendor, such certified statement must indicate the invoice numbers, the inclusive dates of the invoices, the total amount of the invoices, the counties, and the county sales and use taxes paid thereon.

Name of taxing county: The position of a sale is the retailer’s place of business located within a taxing county where the vendor becomes contractually obligated to make the sale. Therefore, it is important that the county tax be reported for the county of sale rather than the county of use.

When property is purchased from out-of-state vendors and the county tax is charged, the county should be identified where delivery is made when reporting the county tax.

Such statement must also include the cost of any tangible personal property withdrawn from the contractor’s warehouse stock and the amount of sales or use tax paid thereon by the contractor.

Similar certified statements by his subcontractors must be obtained by the general contractor and furnished to the claimant.

Contractors are not to include any tax paid on supplies, tools and equipment which they use to perform their contracts and should include only those building materials, supplies, fixtures and equipment which actually become a part of or annexed to the building or structure.

TOWN'S TERMS AND CONDITIONS:

• The invoice submission deadline is every Friday at 5:00 pm for the following week's check processing.

• The Town of Wilkesboro pays NC sales and use tax. Our town is located in Wilkes County and our NC sales tax rate is 7%.

• All vendor forms must be completed and returned to Town prior to ordering, shipping, and performing services.

• We accept invoices via mail, fax, or email. If sending an invoice by email, remit to Mia Brown at mbrown@wilkesboronc.org, mail (address below), or Fax 336-838-7616. For questions, call Mia Brown at 336-838-3951 ext. 1003.

• All invoices should be invoiced to the "Town of Wilkesboro, Attn: Accounts Payable, PO Box 1056, Wilkesboro, NC 28697." Please do not send original invoices with deliveries.

• We request that your company establish a single account for the Town as a whole, i.e., no individual accounts by town department or division. The department contact information should be in the Ship To section. If no Ship To section on invoice(s), indicate which department or employee's first and last name in the body of the invoice.

• All invoices should contain company name, address, telephone and fax numbers, and all items itemized. If the items are not stated by type (i.e., materials, labor, freight, surcharges, taxes, etc.), the invoice will not be processed. Your company will be responsible for contacting us regarding payment. If a contracted price is agreed upon, please attach a copy of the contract to the invoice.

• We will gladly accept handwritten invoices if all invoices are legibly written and contain a company heading. If invoices are not legible, we will ask your company to provide a legibly written copy before the payment can be processed.

• The Town of Wilkesboro uses Purchase Order numbers (PO #) for all payments. Please make sure the PO # is printed clearly on all invoices, packing lists, packages, statements, shipping notices and any other written correspondence. We are not responsible for any goods delivered without a PO #.

• If an invoice is received without a PO #, your invoice will not be processed until a PO # is obtained by the seller. The seller shall contact the employee placing the order for a PO # before mailing the invoice.

• Each invoice shall use one PO # only. Invoices will be returned for revising if they contain more than one PO #. Each PO can be for more than one invoice only.

• Partial deliveries/backorders must be indicated on the invoice. Once a PO # is closed, it cannot be re-opened and will delay payment.

• The Town of Wilkesboro requests that all deliveries be shipped FOB Destination/Prepaid, and freight added to the invoice. Please do not invoice freight separately from goods or services.

• Terms — The Town of Wilkesboro's payment terms are NET 30 DAYS from the date of invoice. Payment for goods or services cannot be made from statements or packing lists.

• E-Verify Requirements — As a condition for payment under this purchase order, Vendor shall: (i) comply with NC GS 64-25 and (ii) cause each subcontractor hereunder to comply with such requirements. Vendor will indemnify and save harmless the Town from all losses, damages, fees, costs, expenses, fines, and other liabilities resulting from any failure by Vendor or any subcontractor to comply with the NC E-Verify Requirements.

• Iran Divestment Act — Contractor hereby certifies that Contractor, and all subcontractors, are not on the Iran Final Divestment List ("List") created by the NC Department of State Treasurer pursuant to NC GS 147-86.55-69. Contractor shall not utilize any subcontractor that is identified on the Divestment lists.

• Divestment from Companies Boycotting Israel — State and local Governments are now prohibited from contracting with companies that are boycotting Israel. NC GS 147-86.80-84 went into effect when it was passed by the General Assembly and signed by the Governor and the list is maintained on the Divestment lists.

• Debarred Vendors — Local and state funds: visit NC E-Procurement Vendor Portal, click Browse Vendors, then in the Vendor Status drop-down choose Debarred, and click Search. All purchases or services using federal funds must be approved by the Finance Director on SAM.gov and the NC E-Procurement Vendor Portal prior to fulfillment to ensure Uniform Guidance requirements are being followed correctly.

• Title VI of the Civil Rights Act of 1964 — "No person in the United States shall, on the ground of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assistance." Federal website. Town policy (PDF).

• Federal Monies, Grants or FEMA Related Purchases — All purchases or services that are the result of a declared disaster or state/federal money must be approved by the Finance Director and Town Manager prior to fulfillment to ensure Uniform Guidance requirements are being followed.

• Please note that the Town Manager has final approval on all contracts. Any contracts over $5,000 require Town Council approval, which takes place during their monthly Town Council meetings. Town Council meeting schedule.

• This list is not all inclusive and other requirements can be found in the NC General Terms and Conditions