 |
North Carolina Administrative Code (Last Updated: November 13, 2014) |
 |
TITLE 17. REVENUE |
|
|
CHAPTER 07. SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX |
| SUBCHAPTER A. DIVISIONAL RULES |
| 17 NCAC 07A .0101-.0103. REPEALED |
| SUBCHAPTER B. STATE SALES AND USE TAX |
| 17 NCAC 07B .0101. IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX [REPEALED] |
| 17 NCAC 07B .0102-.0103. REPEALED |
| 17 NCAC 07B .0104. RETURNS |
| 17 NCAC 07B .0105. MEASURE OF TAX DUE |
| 17 NCAC 07B .0106. CERTIFICATES OF EXEMPTION: SALES FOR RESALE |
| 17 NCAC 07B .0107. RECORDS REQUIRED TO BE KEPT [REPEALED] |
| 17 NCAC 07B .0108. TRADE DISCOUNTS AND CASH DISCOUNTS |
| 17 NCAC 07B .0109. APPLICATION OF TAX TO FISH BAIT |
| 17 NCAC 07B .0110. CHARTER BOAT OPERATORS [REPEALED] |
| 17 NCAC 07B .0111. STAMPS, COINS, ETC. |
| 17 NCAC 07B .0112. SALES OF HOUSEHOLD GOODS |
| 17 NCAC 07B .0113. AUCTIONEERS AND AUCTION SALES |
| 17 NCAC 07B .0114. BLIND MERCHANTS [REPEALED] |
| 17 NCAC 07B .0115. RESEARCH SERVICES |
| 17 NCAC 07B .0116. COMPUTER SOFTWARE [REPEALED] |
| 17 NCAC 07B .0117. PROPERTY TRANSFERS BETWEEN DIVISIONS |
| 17 NCAC 07B .0118. CHANGE IN OWNERSHIP |
| 17 NCAC 07B .0119. INTEREST ON ASSESSMENTS [REPEALED] |
| 17 NCAC 07B .0120. TRANSFEREE LIABILITY |
| 17 NCAC 07B .0121. BANKRUPT'S LIABILITY |
| 17 NCAC 07B .0122. COUPONS |
| 17 NCAC 07B .0123. COMMERCIAL FISHERMEN – CERTIFICATE OF EXEMPTION |
| 17 NCAC 07B .0124. ERRONEOUS INFORMATION [REPEALED] |
| 17 NCAC 07B .0125. FLEA MARKETS [REPEALED] |
| 17 NCAC 07B .0126. HOLY BIBLES [REPEALED] |
| 17 NCAC 07B .0201-.0202. REPEALED |
| 17 NCAC 07B .0203-.0205. REPEALED |
| 17 NCAC 07B .0206-.0207. REPEALED |
| 17 NCAC 07B .0301-.0302. REPEALED |
| 17 NCAC 07B .0401-.0407. REPEALED |
| 17 NCAC 07B .0501. IN GENERAL [REPEALED] |
| 17 NCAC 07B .0502. PACKAGING MATERIALS [REPEALED] |
| 17 NCAC 07B .0503. INGREDIENTS [REPEALED] |
| 17 NCAC 07B .0601-.0610. REPEALED |
| 17 NCAC 07B .0611-.0612. REPEALED |
| 17 NCAC 07B .0613-.0634. REPEALED |
| 17 NCAC 07B .0701-.0716. REPEALED |
| 17 NCAC 07B .0801. ADJUSTMENTS AND REPLACEMENTS |
| 17 NCAC 07B .0802. MADE TO ORDER AND INSTALLATION SALES: GENERALLY |
| 17 NCAC 07B .0803. CABINETMAKERS |
| 17 NCAC 07B .0804. FABRICATED ARTICLES |
| 17 NCAC 07B .0805. SIGN FABRICATING AND PAINTING |
| 17 NCAC 07B .0806. REPAIRS AND ALTERATIONS: GENERALLY |
| 17 NCAC 07B .0807. CLOTHING ALTERATIONS |
| 17 NCAC 07B .0808. REUPHOLSTERING |
| 17 NCAC 07B .0809. LAMINATING SERVICES |
| 17 NCAC 07B .0810. BULLETS AND SHELLS‑RELOADING |
| 17 NCAC 07B .0811. FIRE EXTINGUISHERS: RECHARGING |
| 17 NCAC 07B .0901. ADVERTISING AND ADVERTISING AGENCIES |
| 17 NCAC 07B .0902. ADVERTISING ARTISTS |
| 17 NCAC 07B .0903. HANG TAGS [REPEALED] |
| 17 NCAC 07B .0904. PUBLIC RELATIONS FIRMS |
| 17 NCAC 07B .1001. BARBER AND BEAUTICIAN SUPPLIES |
| 17 NCAC 07B .1002. SHOE REPAIRMEN |
| 17 NCAC 07B .1003. WATCH: CLOCK AND JEWELRY REPAIRMEN |
| 17 NCAC 07B .1101. FARM MACHINES: MACHINERY: TOBACCO ITEMS |
| 17 NCAC 07B .1102. EXPERIMENTAL FARMS |
| 17 NCAC 07B .1103. TRACTORS: BACKHOES: DRAGLINES |
| 17 NCAC 07B .1104. IRRIGATION EQUIPMENT |
| 17 NCAC 07B .1105. ANIMAL CLIPPERS |
| 17 NCAC 07B .1106. LAYING CAGES |
| 17 NCAC 07B .1107. EGG CLEANING DETERGENT |
| 17 NCAC 07B .1108. EGG COOLING CABINETS |
| 17 NCAC 07B .1109. FEED MILLS |
| 17 NCAC 07B .1110. COOLING FANS |
| 17 NCAC 07B .1111. VENTILATORS |
| 17 NCAC 07B .1112. SILO UNLOADERS: BARN CLEANERS |
| 17 NCAC 07B .1113. MACHINERY STORAGE EQUIPMENT [REPEALED] |
| 17 NCAC 07B .1114. SCALES |
| 17 NCAC 07B .1115. SNAPBEAN GRADERS |
| 17 NCAC 07B .1116. LIQUID FERTILIZER APPLICATORS |
| 17 NCAC 07B .1117. MECHANICAL POST HOLE DIGGERS |
| 17 NCAC 07B .1118. SICKLE GRINDERS |
| 17 NCAC 07B .1119. TOBACCO TYING MACHINES |
| 17 NCAC 07B .1120. COTTON BAGS AND SHEETS |
| 17 NCAC 07B .1121. LITTER [REPEALED] |
| 17 NCAC 07B .1122. RIGHT‑OF‑WAY EQUIPMENT |
| 17 NCAC 07B .1123. CERTAIN SALES TO COMMERCIAL ANIMAL FARMERS |
| 17 NCAC 07B .1201. TAXABILITY OF GROSS RECEIPTS |
| 17 NCAC 07B .1202. SUPPLIES AND EQUIPMENT |
| 17 NCAC 07B .1203. SINGLE FAMILY COTTAGES [REPEALED] |
| 17 NCAC 07B .1301. OUT‑OF‑STATE DELIVERIES |
| 17 NCAC 07B .1302. IN‑STATE DELIVERIES |
| 17 NCAC 07B .1303. DELIVERIES TO DONEES |
| 17 NCAC 07B .1304. MACHINERY ENTERING STATE |
| 17 NCAC 07B .1305. FOREIGN COMMERCE: PURCHASES FOR EXPORT |
| 17 NCAC 07B .1401. PRESCRIPTION DRUGS |
| 17 NCAC 07B .1402. MEDICINES: SALES TO PHYSICIANS [REPEALED] |
| 17 NCAC 07B .1403. NONPRESCRIPTION MEDICINES AND DRUGS [REPEALED] |
| 17 NCAC 07B .1404. MEDICAL SUPPLIES AND EQUIPMENT |
| 17 NCAC 07B .1405. INSULIN [REPEALED] |
| 17 NCAC 07B .1406. BLOOD PRODUCTS: BODY TISSUE |
| 17 NCAC 07B .1501. FINANCE COMPANIES |
| 17 NCAC 07B .1502. FINANCE AND CARRYING CHARGES [REPEALED] |
| 17 NCAC 07B .1601. SALES TO OR BY NONPROFIT ENTITIES |
| 17 NCAC 07B .1602. REFUNDS TO NONPROFIT ENTITIES |
| 17 NCAC 07B .1603. PARENTS AND TEACHERS ASSOCIATIONS |
| 17 NCAC 07B .1604. CONTRACTOR'S TOOLS |
| 17 NCAC 07B .1605. CLUBS: ASSOCIATIONS: ETC. |
| 17 NCAC 07B .1701. GOVERNMENTAL SALES AND PURCHASES |
| 17 NCAC 07B .1702. REFUNDS TO COUNTIES, CITIES, AND OTHER GOVERNMENTAL ENTITIES |
| 17 NCAC 07B .1703. SALES TO STATE [REPEALED] |
| 17 NCAC 07B .1704. GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS |
| 17 NCAC 07B .1705. HOUSING AUTHORITIES |
| 17 NCAC 07B .1706. PRISON CONCESSION STANDS [REPEALED] |
| 17 NCAC 07B .1801. SALES TO AND BY HOSPITALS AND SIMILAR INSTITUTIONS |
| 17 NCAC 07B .1802. REFUNDS TO HOSPITALS AND SIMILAR MEDICAL FACILITIES |
| 17 NCAC 07B .1803. OXYGEN EQUIPMENT [REPEALED] |
| 17 NCAC 07B .1804. OXYGEN |
| 17 NCAC 07B .1805. HOSPITAL SUPPLIES |
| 17 NCAC 07B .1901. TIRE RECAPPING MATERIALS |
| 17 NCAC 07B .1902. SECONDHAND TIRES |
| 17 NCAC 07B .1903. TIRE REPAIR MATERIALS |
| 17 NCAC 07B .1904. SALES BY TIRE RECAPPERS |
| 17 NCAC 07B .1905. SALES TO TIRE RECAPPERS |
| 17 NCAC 07B .1906. SCRAP TIRE DISPOSAL FEE [REPEALED] |
| 17 NCAC 07B .1907. SCRAP TIRE DISPOSAL TAX |
| 17 NCAC 07B .2001. SALES TO EMPLOYEES |
| 17 NCAC 07B .2002. GIFTS TO EMPLOYEES |
| 17 NCAC 07B .2101. ELECTRICITY AND OTHER FUEL |
| 17 NCAC 07B .2102. SAWDUST USED AS FUEL |
| 17 NCAC 07B .2103. PROPANE SOLD TO SCHOOLS |
| 17 NCAC 07B .2104. LP GAS SOLD TO FARMERS |
| 17 NCAC 07B .2105. AVIATION FUEL |
| 17 NCAC 07B .2201. FOOD AND FOOD PRODUCTS |
| 17 NCAC 07B .2202. DISPOSABLE LUNCHROOM SUPPLIES |
| 17 NCAC 07B .2203. EMPLOYEES' MEALS [REPEALED] |
| 17 NCAC 07B .2204. MEALS ON TRAINS: PLANES: ETC. |
| 17 NCAC 07B .2205. CATERERS |
| 17 NCAC 07B .2206. GRATUITIES [REPEALED] |
| 17 NCAC 07B .2207. FOOD SERVICE SUPPLIES |
| 17 NCAC 07B .2208. FRATERNITY AND SORORITY MEALS |
| 17 NCAC 07B .2209. SCHOOL STORES' SALES |
| 17 NCAC 07B .2210. MEALS AT SUMMER CAMPS |
| 17 NCAC 07B .2211. COVER CHARGE |
| 17 NCAC 07B .2212. SEAFOODS |
| 17 NCAC 07B .2213. SERVICE CHARGE |
| 17 NCAC 07B .2301. IN GENERAL |
| 17 NCAC 07B .2302. INTERSTATE SALE |
| 17 NCAC 07B .2303. REGISTRATION: WHOLESALER'S RESPONSIBILITY [REPEALED] |
| 17 NCAC 07B .2401. SALES OF MEDICAL SUPPLIES AND EQUIPMENT TO VETERINARIANS |
| 17 NCAC 07B .2402. SALES BY VETERINARIANS |
| 17 NCAC 07B .2501. WAREHOUSEMEN SERVICES |
| 17 NCAC 07B .2502. MOVING AND PACKING MATERIALS |
| 17 NCAC 07B .2503. SECONDHAND FURNITURE |
| 17 NCAC 07B .2504. SALES TO SATISFY LIENS |
| 17 NCAC 07B .2601. USE TAX ON EQUIPMENT BROUGHT INTO STATE [REPEALED] |
| 17 NCAC 07B .2602. CONTRACTORS, SUBCONTRACTORS, AND RETAILER-CONTRACTORS |
| 17 NCAC 07B .2603. WEIGH HOPPERS SOLD TO CONTRACTORS |
| 17 NCAC 07B .2604. SAND: STONE SOLD TO CONTRACTORS |
| 17 NCAC 07B .2605. SANDBLAST SAND SOLD TO CONTRACTORS |
| 17 NCAC 07B .2606. PRE‑FABRICATED BUILDINGS: CONTRACTORS |
| 17 NCAC 07B .2607. SUBCONTRACTORS |
| 17 NCAC 07B .2608. PLUMBING: HEATING CONTRACTORS: PURCHASES |
| 17 NCAC 07B .2609. PLUMBING: HEATING CONTRACTORS: SALES |
| 17 NCAC 07B .2610. PLUMBING: HEATING RETAILER‑CONTRACTORS [REPEALED] |
| 17 NCAC 07B .2611. BUILDING MATERIALS |
| 17 NCAC 07B .2612. LUMBER SOLD TO COMMERCIAL FISHERMEN |
| 17 NCAC 07B .2701. SALES TO DENTISTS AND ORTHODONTISTS |
| 17 NCAC 07B .2702. SALES TO DENTAL LABORATORIES |
| 17 NCAC 07B .2703. DENTAL SUPPLY HOUSES |
| 17 NCAC 07B .2801. FLORISTS: NURSERYMEN: GREENHOUSE OPERATORS AND FARMERS |
| 17 NCAC 07B .2802. FLORISTS' DELIVERY ASSOCIATIONS |
| 17 NCAC 07B .2901. SALES THROUGH VENDING MACHINES |
| 17 NCAC 07B .2902. SALES OF VENDING MACHINES |
| 17 NCAC 07B .2903. EXCLUSION OF TAX FROM RECEIPTS [REPEALED] |
| 17 NCAC 07B .3001. TRADE‑INS |
| 17 NCAC 07B .3002. REPOSSESSIONS |
| 17 NCAC 07B .3003. RETURNED MERCHANDISE |
| 17 NCAC 07B .3004. SECONDHAND PROPERTY |
| 17 NCAC 07B .3005. REPAIR PARTS FOR USED PROPERTY |
| 17 NCAC 07B .3006. PARTS FROM JUNKED AUTOS [REPEALED] |
| 17 NCAC 07B .3007. REPAIR PARTS FOR EXEMPT PROPERTY [REPEALED] |
| 17 NCAC 07B .3008. TRADE‑UP: SALES OF USED ARTICLES [REPEALED] |
| 17 NCAC 07B .3009. TRANSFER OF REPOSSESSED ITEMS TO NEW BUSINESS |
| 17 NCAC 07B .3010. TRADE‑INS ON EXEMPT SALES [REPEALED] |
| 17 NCAC 07B .3011. USED PROPERTY SOLD FOR REPAIR CHARGES |
| 17 NCAC 07B .3012. TRADE: GRAIN FOR FLOUR |
| 17 NCAC 07B .3013. USED PARTS FROM JUNKED PROPERTY |
| 17 NCAC 07B .3101. RADIO AND TELEVISION: ETC. RECEIPTS |
| 17 NCAC 07B .3102. BROADCASTING EQUIPMENT |
| 17 NCAC 07B .3103. RENTAL OF FILMS: RECORDINGS |
| 17 NCAC 07B .3104. BROADCASTING ACCESSORIES |
| 17 NCAC 07B .3105. SALES OF DEVELOPED FILM TO TELEVISION STATIONS |
| 17 NCAC 07B .3106. CABLE SERVICE PROVIDERS |
| 17 NCAC 07B .3107. MOTION PICTURE PRODUCTION FIRMS |
| 17 NCAC 07B .3201. TELECOMMUNICATIONS AND TELEGRAPH COMPANIES |
| 17 NCAC 07B .3202. TELEPHONE COMPANY PROPERTY SUBJECT TO GENERAL RATE |
| 17 NCAC 07B .3203. TOLL OR PRIVATE TELECOMMUNICATIONS SERVICES [REPEALED] |
| 17 NCAC 07B .3204. CELLULAR TELECOMMUNICATIONS COMPANIES |
| 17 NCAC 07B .3301. EXEMPT PROSTHETIC DEVICES |
| 17 NCAC 07B .3302. EXEMPT DURABLE MEDICAL EQUIPMENT |
| 17 NCAC 07B .3303-.3306. REPEALED |
| 17 NCAC 07B .3401. MEMORIAL STONE SALES |
| 17 NCAC 07B .3402. MONUMENT MANUFACTURERS: TOOLS AND SUPPLIES |
| 17 NCAC 07B .3403. SUPPLIES TO INSTALL MEMORIAL STONES/MONUMENTS/BRONZE GRAVE MARKERS |
| 17 NCAC 07B .3404. BRONZE GRAVE MARKERS [REPEALED] |
| 17 NCAC 07B .3501. MACHINISTS: FOUNDRYMEN: PATTERN MAKERS |
| 17 NCAC 07B .3502. MOLDS: DIES: MILL MACHINERY [REPEALED] |
| 17 NCAC 07B .3503. MOLDS: DIES: FOR RESALE |
| 17 NCAC 07B .3504. MOLDS: DIES: RETAINED BY SELLER |
| 17 NCAC 07B .3505. MOLDS: DIES: NONMANUFACTURERS' USE |
| 17 NCAC 07B .3506. MOLDS: DIES: RECORD KEEPING |
| 17 NCAC 07B .3601. FUNERAL EXPENSES |
| 17 NCAC 07B .3602. CREMATION CHARGES [REPEALED] |
| 17 NCAC 07B .3603. DEATH BENEFIT PAYMENTS [REPEALED] |
| 17 NCAC 07B .3701. LUBRICATING SERVICE |
| 17 NCAC 07B .3702. SALES OF LUBRICANTS |
| 17 NCAC 07B .3703. CAR WASH BUSINESSES |
| 17 NCAC 07B .3801. PREMIUMS AND GIFTS |
| 17 NCAC 07B .3802. SALES OF TRADING STAMPS |
| 17 NCAC 07B .3803. REDEMPTION OF TRADING STAMPS |
| 17 NCAC 07B .3804. GIFT CERTIFICATES |
| 17 NCAC 07B .3901. CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS |
| 17 NCAC 07B .3902. HOGSHEADS: CARDBOARD CONTAINERS: ETC. |
| 17 NCAC 07B .3903. PACKAGING MATERIALS: WAREHOUSEMEN AND MOVERS |
| 17 NCAC 07B .3904. MARKING MACHINES |
| 17 NCAC 07B .3905. ICE HANDLING SUPPLIES |
| 17 NCAC 07B .3906. EGG CARTONS |
| 17 NCAC 07B .3907. REUSABLE CONTAINERS |
| 17 NCAC 07B .3908. FOOD STORAGE SUPPLIES [REPEALED] |
| 17 NCAC 07B .3909. DRUMS FOR PACKAGING PRODUCTS |
| 17 NCAC 07B .3910. RETURNABLE CONTAINERS |
| 17 NCAC 07B .3911. GIFT WRAPPING |
| 17 NCAC 07B .4001. FERTILIZER: LIME AND LAND PLASTER [REPEALED] |
| 17 NCAC 07B .4002. FERTILIZER AND SEEDS |
| 17 NCAC 07B .4003. FEED, REMEDIES, VACCINES, MEDICATIONS, AND LITTER MATERIAL FOR ANIMALS |
| 17 NCAC 07B .4004. INSECTICIDES AND SIMILAR PRODUCTS |
| 17 NCAC 07B .4005. DEFOLIANTS: INHIBITORS: ETC. [REPEALED] |
| 17 NCAC 07B .4006. HOUSEHOLD INSECTICIDES: ETC. |
| 17 NCAC 07B .4007. PROCESSED MANURE |
| 17 NCAC 07B .4008. BREAD USED FOR FEED |
| 17 NCAC 07B .4009. RIDING STABLES |
| 17 NCAC 07B .4010-.4011. REPEALED |
| 17 NCAC 07B .4101. OBJECTS OF ART |
| 17 NCAC 07B .4102. SALES OF PHOTOGRAPHS |
| 17 NCAC 07B .4103. PHOTO TINTING |
| 17 NCAC 07B .4104. BLUEPRINTS |
| 17 NCAC 07B .4105. PHOTO SUPPLIES AND MATERIALS |
| 17 NCAC 07B .4106. PHOTOENGRAVINGS: ELECTROTYPES: ETC. |
| 17 NCAC 07B .4107. SALES OF MOVIE FILM |
| 17 NCAC 07B .4108. NEGATIVE DEVELOPING |
| 17 NCAC 07B .4109. BLUEPRINTS SOLD TO ARCHITECTS |
| 17 NCAC 07B .4110. BLUEPRINTS SOLD BY ARCHITECTS |
| 17 NCAC 07B .4201. IN GENERAL |
| 17 NCAC 07B .4202. EXEMPT SALES TO THE UNITED STATES GOVERNMENT |
| 17 NCAC 07B .4203. CONTRACTORS FOR THE FEDERAL GOVERNMENT |
| 17 NCAC 07B .4204. GOVERNMENT AGRICULTURAL OFFICES |
| 17 NCAC 07B .4205. FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM |
| 17 NCAC 07B .4206. FED SAVINGS/LOAN ASSOC, NATL BANKS/ST BANKS/ST CHARTERED CREDIT UNIONS |
| 17 NCAC 07B .4207. RESERVE OFFICERS' UNIFORMS |
| 17 NCAC 07B .4208. POSTAL EMPLOYEES' ASSOCIATIONS |
| 17 NCAC 07B .4209. BUSINESSES IN FEDERAL AREAS |
| 17 NCAC 07B .4210. CHEROKEE INDIAN RESERVATION |
| 17 NCAC 07B .4301. REFUNDS TO INTERSTATE CARRIERS |
| 17 NCAC 07B .4302. REFUNDS TO RAILROAD COMPANIES |
| 17 NCAC 07B .4303. APPLICATION |
| 17 NCAC 07B .4401. LEASE RECEIPTS |
| 17 NCAC 07B .4402. ROYALTIES |
| 17 NCAC 07B .4403. MAINTENANCE OF LEASED PROPERTY |
| 17 NCAC 07B .4404. EQUIPMENT FURNISHED WITH OPERATOR |
| 17 NCAC 07B .4405. LEASE WITH OPTION TO PURCHASE |
| 17 NCAC 07B .4406. INSURANCE ON LEASED PROPERTY |
| 17 NCAC 07B .4407. LEASES FOR OUT OF STATE USE |
| 17 NCAC 07B .4408. LEASES: OUT OF STATE NEGOTIATIONS |
| 17 NCAC 07B .4409. LEASED PROPERTY: MAINTENANCE [REPEALED] |
| 17 NCAC 07B .4410. ASSIGNMENT OF LEASE |
| 17 NCAC 07B .4411. EXTENSION OF LEASES |
| 17 NCAC 07B .4412. SALE OF LEASED PROPERTY |
| 17 NCAC 07B .4413. CONDITIONAL SALES CONTRACT |
| 17 NCAC 07B .4414. GOLF DRIVING RANGE FEES |
| 17 NCAC 07B .4415. SKATING RINK FEES |
| 17 NCAC 07B .4416. HIGHWAY USE TAX AND ALTERNATE GROSS RECEIPTS TAX [REPEALED] |
| 17 NCAC 07B .4501. RECEIPTS OF LAUNDRIES: ETC. |
| 17 NCAC 07B .4502. FUEL FOR LAUNDRIES: ETC. [REPEALED] |
| 17 NCAC 07B .4503. EQUIPMENT AND SUPPLIES FOR LAUNDRIES: ETC. |
| 17 NCAC 07B .4504. LAUNDRY SUPPLIES |
| 17 NCAC 07B .4505. MISCELLANEOUS LAUNDRY EQUIPMENT [REPEALED] |
| 17 NCAC 07B .4506. GARMENT REPAIRS AND STORAGE |
| 17 NCAC 07B .4507. RUG REINSTALLATION CHARGES |
| 17 NCAC 07B .4508. LAUNDRY BUSINESS: INTERSTATE |
| 17 NCAC 07B .4509. UNIFORM RENTALS |
| 17 NCAC 07B .4510. INDEPENDENT CLEANING SOLICITORS |
| 17 NCAC 07B .4511. DYEING OF GARMENTS |
| 17 NCAC 07B .4512. EXCLUSION OF TAX FROM RECEIPTS [REPEALED] |
| 17 NCAC 07B .4513. INDUCEMENTS TO CLEANING SERVICES |
| 17 NCAC 07B .4514. CLEANING MACHINERY REPAIRS |
| 17 NCAC 07B .4515. FUEL FOR CLEANING PLANTS [REPEALED] |
| 17 NCAC 07B .4601. SALES AND PURCHASES OF AUTOMOBILES AND OTHER MOTOR VEHICLES [REPEALED] |
| 17 NCAC 07B .4602. BOATS, BOAT TRAILERS, AND ACCESSORIES |
| 17 NCAC 07B .4603. MOTOR VEHICLE SERVICE BUSINESSES |
| 17 NCAC 07B .4604. SPECIAL EQUIPMENT‑ACCESSORIES: MOTOR VEHICLES |
| 17 NCAC 07B .4605. MOTOR VEHICLES TRADED IN [REPEALED] |
| 17 NCAC 07B .4606. MOTOR VEHICLES USED BY DEALERS [REPEALED] |
| 17 NCAC 07B .4607-.4608. REPEALED |
| 17 NCAC 07B .4609. FIRE TRUCKS AND EQUIPMENT |
| 17 NCAC 07B .4610. MOTOR VEHICLES: SALES BY FEDERAL GOVERNMENT [REPEALED] |
| 17 NCAC 07B .4611. PARTS FROM JUNKED MOTOR VEHICLES |
| 17 NCAC 07B .4612-.4613. REPEALED |
| 17 NCAC 07B .4614. PICKUP CAMPERS: TRAILERS |
| 17 NCAC 07B .4615. MANUFACTURED HOMES |
| 17 NCAC 07B .4616. DOUBLE‑WIDE MOBILE HOMES [REPEALED] |
| 17 NCAC 07B .4617. MOBILE CLASSROOM, OFFICE AND STORAGE TRAILERS [REPEALED] |
| 17 NCAC 07B .4618. MOTOR VEHICLE SUPPLIES [REPEALED] |
| 17 NCAC 07B .4619. HIGHWAY USE TAX [REPEALED] |
| 17 NCAC 07B .4701. COMMERCIAL PRINTERS AND PUBLISHERS |
| 17 NCAC 07B .4702. PRINTING OF CONTAINERS [REPEALED] |
| 17 NCAC 07B .4703. PRINTING CHARGES [REPEALED] |
| 17 NCAC 07B .4704. PLATES FOR PRINTING CONTAINERS [REPEALED] |
| 17 NCAC 07B .4705 -.4706. REPEALED |
| 17 NCAC 07B .4707. PRINTING CHEMICALS |
| 17 NCAC 07B .4708. POSTAGE CHARGES BY PRINTERS |
| 17 NCAC 07B .4709. BOOKBINDING SUPPLIES: PRINTERS |
| 17 NCAC 07B .4710. BOOKBINDERS |
| 17 NCAC 07B .4711 -.4712. REPEALED |
| 17 NCAC 07B .4713. TYPEWRITERS SOLD TO PRINTERS |
| 17 NCAC 07B .4714. MOUNTING TAPE SOLD TO PRINTERS [REPEALED] |
| 17 NCAC 07B .4715. NEWSPAPER PUBLISHERS: MACHINERY |
| 17 NCAC 07B .4716. TYPESETTING |
| 17 NCAC 07B .4717. PHOTOGRAPHS: NEWSPAPERS [REPEALED] |
| 17 NCAC 07B .4718. REPRODUCTION PROOFS |
| 17 NCAC 07B .4801. VENDOR'S RECORDS |
| 17 NCAC 07B .4802. ACCRUAL BASIS |
| 17 NCAC 07B .4803. CASH BASIS |
| 17 NCAC 07B .4901-.4902. REPEALED |
| 17 NCAC 07B .5001. PRESCRIPTION EYEGLASSES |
| 17 NCAC 07B .5002. EYEGLASS FRAMES |
| 17 NCAC 07B .5003. OPHTHALMIC INSTRUMENTS |
| 17 NCAC 07B .5004. TAXABLE OPTICAL SUPPLIES |
| 17 NCAC 07B .5101. LEASED DEPARTMENTS |
| 17 NCAC 07B .5102. TRANSIENT SELLERS |
| 17 NCAC 07B .5201. CHICKS: EGGS: EXEMPTION |
| 17 NCAC 07B .5202. CHICKS: EGGS: TAXABLE |
| 17 NCAC 07B .5301. CERTIFICATE OF AUTHORITY |
| 17 NCAC 07B .5302. PROPER USE OF CERTIFICATE OF AUTHORITY [REPEALED] |
| 17 NCAC 07B .5401-.5406. REPEALED |
| 17 NCAC 07B .5407. PROPOSED ASSESSMENT OF WHOLESALE LICENSE FEE FORM: E‑510B [REPEALED] |
| 17 NCAC 07B .5408-.5412. REPEALED |
| 17 NCAC 07B .5413. NOTICE OF PENALTY ASSESSMENT FORM: E‑529 [REPEALED] |
| 17 NCAC 07B .5414-.5424. REPEALED |
| 17 NCAC 07B .5425. NONRESIDENT MERCHANTS REGISTRATION APPLICATION FORM: E‑572 [REPEALED] |
| 17 NCAC 07B .5426. NONRESIDENT MERCHANTS REGISTRATION CERTIFICATE FORM: E‑573 [REPEALED] |
| 17 NCAC 07B .5427. NONRESIDENT MERCHANTS CERTIFICATE OF RESALE FORM: E‑574 [REPEALED] |
| 17 NCAC 07B .5428-.5433. REPEALED |
| 17 NCAC 07B .5434. COMMERCIAL FISHERMAN'S CERTIFICATE FORM: E‑558 [REPEALED] |
| 17 NCAC 07B .5435. CONTRACTOR'S AND SUBCONTRACTOR'S CERTIFICATE FORM: E‑580. [REPEALED] |
| 17 NCAC 07B .5436. FARMER'S CERTIFICATE FORM: E‑599 [REPEALED] |
| 17 NCAC 07B .5437. VETERINARIAN'S CERTIFICATE FORM: E‑567 [REPEALED] |
| 17 NCAC 07B .5438. LOGGING AND PULPWOOD CERTIFICATE FORM: E‑526 [REPEALED] |
| 17 NCAC 07B .5439. MOTOR VEHICLE EXEMPTION FORM: E‑599B [REPEALED] |
| 17 NCAC 07B .5440. PURCHASER'S AFFIDAVIT OF EXPORT FORM: E‑599C [REPEALED] |
| 17 NCAC 07B .5441. AFFIDAVIT FOR USE TAX FORM: E‑589A (MECKLENBURG COUNTY) [REPEALED] |
| 17 NCAC 07B .5442. REQUEST FOR SALES/USE TAX CREDIT BY VENDEE FORM: E‑599M [REPEALED] |
| 17 NCAC 07B .5443. SALES AND USE TAX CHART: E‑502C: SIX PERCENT [REPEALED] |
| 17 NCAC 07B .5444. SEMIMONTHLY SALES AND USE TAX REPORT FORM: E‑500D [REPEALED] |
| 17 NCAC 07B .5445. COMMERCIAL LIVESTOCK/POULTRY FARMERS' CERT. FORM: E‑599S [REPEALED] |
| 17 NCAC 07B .5446. CERTIFICATE OF EXEMPTION FORM: E‑599T [REPEALED] |
| 17 NCAC 07B .5447-.5448. REPEALED |
| 17 NCAC 07B .5449-.5458. REPEALED |
| 17 NCAC 07B .5459. CLAIM FOR REFUND OF COUNTY SALES AND USE TAXES FORM: E‑585E [REPEALED] |
| 17 NCAC 07B .5460. USE TAX REPORT FORM: E‑554 [REPEALED] |
| 17 NCAC 07B .5461. CLAIM FOR REFUND OF STATE AND COUNTY SALES/USE TAXES FORM: E‑585C [REPEALED] |
| 17 NCAC 07B .5462. RESERVED FOR FUTURE CODIFICATION |
| 17 NCAC 07B .5463. CLAIM FOR REFUND OF WHITE GOODS DISPOSAL TAX FORM: E‑585W [REPEALED] |
| SUBCHAPTER C. LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS |
| 17 NCAC 07C .0101-.0102. REPEALED |
| 17 NCAC 07C .0103. SALES TAX IMPOSED |
| 17 NCAC 07C .0104-.0105. REPEALED |
| 17 NCAC 07C .0106-.0107. REPEALED |
| 17 NCAC 07C .0108. RECORDS TO BE KEPT BY TAXPAYER [REPEALED] |
| 17 NCAC 07C .0109-.0110. REPEALED |
| 17 NCAC 07C .0201-.0203. REPEALED |
| 17 NCAC 07C .0204. MAXIMUM TAX [REPEALED] |
| 17 NCAC 07C .0205. BRACKET SYSTEM [REPEALED] |
| 17 NCAC 07C .0206. EXEMPTIONS AND EXCLUSIONS [REPEALED] |
| 17 NCAC 07C .0207. RECORDS TO BE KEPT BY TAXPAYER [REPEALED] |
| 17 NCAC 07C .0301-.0302. REPEALED |
| 17 NCAC 07C .0303. SALES NOT SUBJECT TO COUNTY TAX [REPEALED] |
| 17 NCAC 07C .0304. APPLICATION OF TAX |
| 17 NCAC 07C .0401-.0402. REPEALED |
| 17 NCAC 07C .0501-.0503. REPEALED |
| SUBCHAPTER D. MANUFACTURING FUEL AND CERTAIN MACHINERY AND EQUIPMENT PRIVILEGE TAX |
| 17 NCAC 07D .0101. PRIVILEGE TAX ON MANUFACTURING AND PROCESSING MACHINERY |
| 17 NCAC 07D .0102. CLASSIFICATION OF MANUFACTURING ACTIVITIES FOR PRIVILEGE TAX |
| 17 NCAC 07D .0103. SALES BY MANUFACTURERS |
| 17 NCAC 07D .0104. PURCHASES BY MANUFACTURERS |
| 17 NCAC 07D .0201. MILL MACHINERY |
| 17 NCAC 07D .0202. ITEMS NOT MILL MACHINERY |