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 .4208. POSTAL EMPLOYEES' ASSOCIATIONS
Latest version.
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A post office employees' association is not construed to be an instrumentality of the United States and sales by such organizations are subject to tax. Neither the situs of the sale nor the status of the vendor would make them exempt from the North Carolina sales or use tax.
History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑262;
Eff. February 1, 1976;
Amended Eff. July 5, 1980.