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 .2902. SALES OF VENDING MACHINES
Latest version.
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Sales of vending machines to any person for use are subject to the applicable statutory state and local sales or use tax. The lease or rental of vending machines to users are subject to the applicable statutory state and local sales or use tax. Sales of vending machines to registered merchants for leasing purposes or for the purpose of resale are not subject to the tax when supported by properly executed Streamlined Sales Tax Agreement Certificates of Exemption, Form E-595E.
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.