17 NCAC 07B .2001. SALES TO EMPLOYEES

Sales of tangible personal property by any employer, manufacturer, processor, wholesaler, distributor or jobber to his employees or others for use or consumption are subject to the applicable statutory state and local sales or use tax, unless specifically exempt, notwithstanding that such sales are infrequent or comprise only a small fraction of the vendor's total business, and every employer, manufacturer, processor, wholesaler, distributor or jobber making such sales must register with the department and collect and remit the tax due thereon.  The fact that any such vendor only makes sales to his employees shall not relieve him of this requirement.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Eff. February 1, 1976;

Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991.