North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 04. LICENSE AND EXCISE TAX DIVISION |
SUBCHAPTER C. CIGARETTE TAX |
17 NCAC 04C .1601. EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTS
Latest version.
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Other tobacco products sold to the Federal Government and its instrumentalities, such as the Armed Forces Exchange Services, are exempt from the excise tax. However, sales of other tobacco products by such services MUST BE LIMITED to members of the armed forces and their dependents who hold identification cards entitling them to make purchases through armed forces exchange services.
History Note: Authority G.S. 105‑113.35; 105‑262;
Eff. June 1, 1992.