17 NCAC 07B .1603. PARENTS AND TEACHERS ASSOCIATIONS

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The National Parent Teacher Association and its local units (parent teacher associations) are entitled to a refund of sales and use taxes paid in this state on their purchases of taxable tangible personal property for use in carrying on their work.

History Note: Authority G.S. 105-164.14; 105-262;

Eff. February 1, 1976;

Amended Eff. August 1, 2009.

                    
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