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Construction Vendors

Davidson College is required to pay North Carolina sales tax.  Accordingly, all construction vendors must separately identify any sales tax paid on their invoices to the College.  Omitting this information will result in a delay in payment

In general, we must withhold tax of 30% unless a tax treaty exists between the United States and your country of residence. (This 30% tax is in addition to the North Carolina 4% personal services tax, discussed below.) If you wish to take advantage of a tax treaty, you must complete a Form 8233 and provide it to us in order to avoid withholding. Davidson College must mail this form to the IRS no later than 10 days prior to payment.

Please contact Rene Baker at 704-894-2461 to obtain the forms, and/or to determine the tax consequences to you prior to making payment arrangements the College.

If you would like more information on payments to non-U.S. Citizens, please follow this link to Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations.

Out-of-state Vendors
Payments for services (i.e., speakers, entertainers, etc.) rendered by most non-North Carolina individuals and companies are subject to a 4 percent withholding under North Carolina law.

This requirement is applicable to vendors who receive $1,500 or more from us in a calendar year.  Please note that reimbursement for expenses is not subject to this withholding.

If your question is about a check that we issued to you, please provide the check number.

Payment Schedule
Business Services processes vendor invoices on a weekly basis, with direct deposit available on Friday and checks ready after 2 p.m. on Fridays.   All properly completed invoices received in our office by Tuesday at 5 p.m. will be included in the weekly check run.

Please note that your invoice should be sent to the department that incurred the charge.  That department will authorize payment and submit the invoice to Business Services for processing.  Business Services can not process invoices without approval from the appropriate department.

Our preference is to pay via direct deposit.  When at all possible, please include your ACH/PPD information on the New Vendor/Substitute W-9 form so that we may pay you via electronic transfer rather than via check.

If you are an existing vendor and wish to be paid via ACH, please contact Latoya James.

**Please also note that new vendors will not be paid until Business Services has received a completed New Vendor/Substitute W-9 Form.**

Sales Tax
Although Davidson is exempt from Federal and State income taxes, we are required to pay North Carolina sales tax on all purchases. If you are a North Carolina vendor, you must charge us sales tax.

Davidson College is located in Mecklenburg County.

For additional information please contact Debbie Barnette at 704-894-2067 or Latoya James at 704-894-2207.