North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 07. SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX |
SUBCHAPTER B. STATE SALES AND USE TAX |
17 NCAC 07B .1605. CLUBS: ASSOCIATIONS: ETC.
Latest version.
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Clubs, lodges, parents and teachers associations, scout councils and similar organizations which make regular retail sales of taxable tangible personal property must register with the Department of Revenue and pay the sales tax on such sales except as provided by G.S. 105‑164.13(34) and G.S. 105‑164.13(35).
History Note: Authority G.S. 105‑164.4; 105‑262;
Eff. February 1, 1976;
Amended Eff. January 1, 1982; July 5, 1980.