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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 07. SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX |
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SUBCHAPTER B. STATE SALES AND USE TAX |
17 NCAC 07B .0112. SALES OF HOUSEHOLD GOODS
Latest version.
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Occasional sales of household goods on which the sales tax has been paid are exempt from the tax when sold by the owner in his capacity as owner and not in the capacity of a retail merchant. Such sales are deemed to be casual or isolated sales by persons not holding themselves out as engaged in business.
History Note: Authority G.S. 105‑164.3; 105‑262;
Eff. February 1, 1976.