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 .3905. ICE HANDLING SUPPLIES
Latest version.
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Sales of ice picks, ice tongs, tarpaulins and reusable canvas bags to merchants for use in the delivery of ice to customers, but which do not become a part of the sale, are subject to the applicable statutory state and local sales or use tax.
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. September 1, 2006; October 1, 1993; October 1, 1991.