reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS › Section 07B .3907 - DEPOSITS FOR REUSABLE CONTAINERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Pursuant to
											  G.S.
											  105-164.13(47), deposits charged by a retailer or
											  wholesale merchant for a beverage container that is returnable to the retailer or wholesale merchant for
											  reuse when the amount charged is refundable or creditable to the purchaser are not subject to sales and use
											  tax, whether or not the deposit is separately stated on the invoice or similar billing document.
(b) Deposits charged by a retailer or wholesale merchant for reusable
											  containers, other than beverage containers, are subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4, when the purchaser of the property packaged within a reusable
											  container exercises control over the container as is ordinarily associated with ownership, while the
											  container is in their possession. Such amounts are a part of the sales price even though designated as a
											  deposit for the containers.
(c) When a retailer or wholesale
											  merchant retains title to reusable containers and the right to control the use the purchaser makes of the
											  containers, the containers are not considered to be a part of the sale of the property packaged within the
											  reusable container. In such cases, amounts charged to the purchasers as security for the return of the
											  containers are not subject to sales and use tax, pursuant to
											  G.S.
											  105-164.13(23), if such charges are shown separately from
											  the sales price of the property on the invoice or similar billing document given to the purchaser at the time
											  of sale. If such amounts are not separately stated on the invoice or similar billing document given to the
											  purchaser at the time of sale, the total charge is subject to sales and use tax.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2002; January 1, 1982; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS › Section 07B .3908 - REPEALED - FOOD STORAGE SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS › Section 07B .3909 - DRUMS FOR PACKAGING PRODUCTS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of drums to manufacturers, producers, wholesalers, and
													 retailers are exempt from tax under G.S. 105-164.13(23) when such drums are used
													 for packaging, shipment, or delivery of tangible personal property which is sold at wholesale or retail and
													 when such drums constitute a part of the sale of such tangible personal property and are delivered with it to
													 the customer. Sales of paint to manufacturers, producers, wholesalers, and retailers for use in painting such
													 drums are also exempt from tax.
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS › Section 07B .3910 - RETURNABLE CONTAINERS

Current through Register Vol. 39, No. 2, July 15, 2024
Pursuant to
													 G.S.
													 105-164.13(23), when a person sells tangible personal
													 property in returnable containers without charging for the use of the containers for a specified time but, at
													 the expiration of the specified time, the containers enter a period of overdue detention and a penalty is
													 charged to encourage the return of the containers, the charge is not subject to sales and use
													 tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1998.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS › Section 07B .3911 - REPEALED - GIFT WRAPPING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262;
													 105-264;
Eff. January 3, 1984;
Amended
													 Eff. November 1, 1994; October 1, 1993;
Repealed Eff. September 1,
													 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES › Section 07B .4001 - REPEALED - FERTILIZER: LIME AND LAND PLASTER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES › Section 07B .4002-.4004 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2009; June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October
													 1, 1991; May 1, 1990; April 1, 1986; February 1, 1986; May 11, 1979;
Expired Eff. June 1, 2019
													 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES › Section 07B .4005 - REPEALED - DEFOLIANTS: INHIBITORS: ETC

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES › Section 07B .4006-.4009 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. June 1, 2006; August 1, 2003; August
													 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; December 1, 1982; January 1, 1982;
Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES › Section 07B .4010-.4011

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 5, 1980;
Repealed Eff. December 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4101 - EXPIRED - OBJECTS OF ART

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 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;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4102 - SALES OF PHOTOGRAPHS AND VIDEOS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Photographs. -- The sales price of
											  photographs, whether the photographs are transferred electronically or as tangible personal property, are
											  subject to the sales and use tax, pursuant to
											  G.S.
											  105-164.4. The sales price of photographs include sitting fees charged to a
											  customer who ultimately purchases photographs, and all charges for developing or printing. When transferred
											  electronically, the sale of a photograph includes a photograph provided by email, electronic storage device,
											  access through a website owned by the photographer, access through a website owned by a third-party, or by
											  other electronic means.
A copyright fee that entitles a purchaser the right to reproduce a
													 photograph does not constitute part of the sales price of the photograph and is not subject to sales and use
													 tax when the charge is separately stated.
(b) Videos. --
											  The sales price of videos, whether the videos are transferred electronically or as tangible personal
											  property, are subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4. When transferred electronically, the sale of a video includes a
											  video provided by email, electronic storage device, access through a website owned by the videographer,
											  access through a website owned by a third-party, or by other electronic means.
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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4103 - REPEALED - PHOTO TINTING

Current through Register Vol. 39, No. 2, July 15, 2024
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;
Repealed Eff. September 1, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4104 - BLUEPRINTS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of photostatic copies or blueprints by a photostat or
													 blueprint producer or others to consumers or users are subject to the applicable statutory state and local
													 sales or use tax to be computed on the gross receipts.
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;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4106 - PHOTOENGRAVINGS: ELECTROTYPES: ETC

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Pursuant to
											  G.S.
											  105-164.13(5), purchases by commercial printers and
											  publishers of an item, as the term item is defined in
											  G.S.
											  105-164.3, including photoengravings, electrotypes and lithographs used in
											  the "production" phase, as production is defined in
											  17 NCAC 07B
											  .4105, to produce items for sale, are exempt from sales and use tax. Lithographic
											  and gravure plates and dies, including custom made plates and dies and tangible personal property used to
											  fabricate plates and dies for use in the "production" of printed matter for sale, are exempt from sales and
											  use tax, pursuant to G.S.
											  105-164.13(5), when title to the plates and dies do not
											  pass to the printers' customers.
(b) Purchases of
											  photoengravings, electrotypes, lithographs, paper, ink, and all other printing equipment and supplies by
											  consumers or in-house printers are not for resale and are subject to the sales and use tax, pursuant to
											  G.S.
											  105-164.4.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-187.50;
													 105-187.51;
													 105-187.52;
													 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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4107-.4108 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.6;
													 105-164.13(5e);
													 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; January 1, 1982; July 5, 1980;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4109 - BLUEPRINTS SOLD TO ARCHITECTS

Current through Register Vol. 39, No. 2, July 15, 2024
For purposes of
													 G.S.
													 105-164.13, sales of blueprints, photographs and other items, as the term
													 item is defined in G.S.
													 105-164.3, to an architectural or engineering firm are sales for use or
													 consumption and not for resale, and are subject to sales and use tax, pursuant to
													 G.S.
													 105-164.4.
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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC › Section 07B .4110 - BLUEPRINTS SOLD BY ARCHITECTS

Current through Register Vol. 39, No. 2, July 15, 2024
Architects are liable for sales tax on blueprints or plans when they
													 reproduce plans or drawings and sell them. No tax is due when plans and specifications are instruments of
													 service and title thereto remains with the architects.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4201 - IN GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales made directly to the United States
											  Government, or any qualifying agency or instrumentality thereof, are not subject to the sales and use tax,
											  pursuant to G.S.
											  105-164.13(17). Qualifying United States Government
											  agencies are divisions of the federal government. Qualifying United States instrumentalities are
											  non-governmental agencies that act independently and whose obligations are backed by the federal government,
											  whose enabling legislation or charter is to provide a necessary public service and are immune from sales and
											  use tax under federal law. In order for a transaction to be a sale to the United States Government, or
											  qualifying agency or instrumentality thereof, the entity shall purchase the the item directly from the
											  retailer and make payment directly to the retailer with its own funds. For example, meals and lodging billed
											  to and paid for by the federal government are not subject to sales and use tax, however meals and lodging
											  billed to and paid for by a federal employee who is subsequently reimbursed by the federal government are
											  subject to sales and use tax.
(b) Examples of qualifying United
											  States Government agencies and instrumentalities thereof include the Departments of Defense, United States
											  Armed Forces, federally operated hospitals, American Red Cross, Federal Reserve banks, federal land banks,
											  federal housing projects, federal housing authorities, United States Postal Service, or any other department
											  of the federal government whose activities are directly under federal control and whose purchases are paid
											  for from the federal treasury.
(c) Sales made to the following
											  organizations shall not be subject to sales and use tax, pursuant to
											  G.S.
											  105-164.13(17), provided that the organization is
											  authorized by the regulations of the Departments of Defense or a branch of the United States Armed Forces:
											  United States Armed Forces Activities Funds, post exchanges, officers' mess funds, noncommissioned officers
											  funds and other voluntary unincorporated organizations of United States Armed Forces personnel.
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4202 - EXEMPT SALES TO THE UNITED STATES GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Retailer Records. -- A retailer
											  that makes sales directly to the United States Government, or a qualifying agency or instrumentality thereof,
											  shall retain copies of any Certificates of Exemption, Form E-595E, purchase requisitions or affidavits, or
											  other documentation provided to substantiate the exemption from sales and use tax, pursuant to
											  G.S.
											  105-164.13(17). Qualifying United States Government
											  agencies are divisions of the federal government and qualifying instrumentalities are non-governmental
											  agencies that act independently and whose obligations are backed by the federal government, whose enabling
											  legislation or charter is to provide a necessary public service and are immune from sales and use tax under
											  federal law. Pursuant to G.S.
											  105-164.22, copies of the documentation shall be available for inspection
											  by the Secretary of Revenue or the Secretary's agents upon request. Documentation shall be kept until the
											  statute of limitations to request a refund and to be issued a proposed assessment have expired, as set out in
											  G.S.
											  105-241.6 and
											  G.S.
											  105-241.8.
(b) United States
											  Government Credit Card Program - GSA Smartpay. -- Under the program, credit cards may be centrally billed or
											  individually billed.
(1) Centrally billed charges are billed directly to
											  and paid directly by the United States Government and are exempt from sales and use tax, pursuant to
											  G.S.
											  105-164.13(17).
(2) Individually billed charges are billed to and paid by the federal
											  employee who is then reimbursed by the United States Government. Individually billed charges are subject to
											  sales and use tax, pursuant to G.S.
											  105-164.4.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4203 - CONTRACTORS FOR THE FEDERAL GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of items, as the term item is defined in G.S. 105-164.3, to a
													 contractor are exempt from sale and use tax pursuant to G.S. 105-164.13(17), when a contract between the
													 United States Government, or its agencies and instrumentalities, and a contractor contains a title passage
													 clause from the Federal Acquisition Regulation as set out in  48 C.F.R. 1, such that title to items purchased
													 by the contractor for use in performing the contract, pass from the contractor to the United States
													 Government, or its agencies and instrumentalities, prior to any use by the contractor.
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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4204

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1,
													 1976.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4205 - FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Federal Credit Unions. -- Sales
											  to, or purchases by, federal credit unions organized under the Federal Credit Union Act,
											  12 U.S.C. 1751 et seq.,
											  are exempt from North Carolina sales and use tax, pursuant to
											  G.S.
											  105-164.13(17).
(b) The Farm Credit System. -- Sales to, or purchases by, the farm credit
											  system, as composed in 12 U.S.C.
											  2002, are exempt from North Carolina sales and use tax, pursuant to
											  G.S.
											  105-164.13(17). The farm credit system includes Farm
											  Credit Banks, the bank for cooperatives, Agricultural Credit Banks, the Federal Land Bank Associations, the
											  Federal Land Credit Associations, the Production Credit Associations, the agricultural credit associations,
											  the Federal Farm Credit Banks Funding Corporation, the Federal Agricultural Mortgage Corporation, service
											  corporations established pursuant to 12 U.S.C.
											  2211, and such other institutions as may be made part of the farm credit
											  system, all of which shall be chartered by and subject to regulation by the Farm Credit
											  Administration.
Authority
													 G.S.
													 105-164.13;
													 105-262;
													 105-264; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; November 1, 1995;
													 January 1, 1995; January 3, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4206 - FED SAVINGS/LOAN ASSOC, NATL AND STATE BANKS, CREDIT UNIONS

Current through Register Vol. 39, No. 2, July 15, 2024
For purposes of
													 G.S.
													 105-164.13(17), sales which a state would be without power
													 to tax under the Constitution or laws of the United States or under the Constitution of this State do not
													 include the following sales:
(1) Sales to federal savings and loan
											  associations and national banks.
(2) Sales to state banks and
											  state chartered credit unions.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-264; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; January 1, 1995;
													 October 1, 1993; October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4207 - RESERVE OFFICERS' UNIFORMS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of uniforms, other than sales directly to the United States
													 Government, for use in reserve officers training programs are subject to the applicable statutory state and
													 local sales or use tax.
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;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4208 - POSTAL EMPLOYEES' ASSOCIATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
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.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 5, 1980;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4209 - BUSINESSES IN FEDERAL AREAS

Current through Register Vol. 39, No. 2, July 15, 2024
The fact that a business is located in a federal area does not in
													 itself exempt said business from collecting and remitting sales tax. Title 4 of the U.S. Code, Section 105,
													 provides that a state which levies sales taxes shall have full jurisdiction and the power to levy and collect
													 sales taxes in any federal area within such state to the same extent and with the same effect as though such
													 area was not a federal area with certain exemptions provided in Title 4, U.S. Code, Section 107, for sales by
													 the United States Government or its instrumentalities.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF › Section 07B .4210 - NATIVE AMERICAN INDIAN COUNTRY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales by
											  Merchants on the Eastern Band of Cherokee Indian (EBCI) Reservation:
(1)
											  Pursuant to G.S. 105-164.13(25), sales of items, as the term item is defined in G.S. 105-164.3, by merchants
											  on the EBCI Reservation are exempt from sales and use tax when such merchants are authorized to do business
											  on the EBCI Reservation and are paying the tribal gross receipts levy to the Tribal Council. This exemption
											  applies without regard to whether a purchaser is an enrolled member of the EBCI.
(2) Admission charges to an entertainment activity on the EBCI Reservation
											  are exempt from sales and use tax, pursuant to G.S. 105-164.13(25), provided the retailer that offers the
											  entertainment activity is authorized to do business on the EBCI Reservation and pays the tribal gross
											  receipts levy to the Tribal Council. This exemption applies without regard to whether a purchaser is an
											  enrolled member of the EBCI.
(3) For purposes of this Rule, a
											  sale occurs on the EBCI reservation when it is sourced to the reservation pursuant to G.S.
											  105-164.4B.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4300 - REFUNDS TO INTERSTATE CARRIERS › Section 07B .4301 - REFUNDS TO INTERSTATE CARRIERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Scope. -- This Rule explains the sales and
											  use tax refund allowed to interstate carriers under
											  G.S.
											  105-164.14(a). Taxes listed in
											  17 NCAC 07B
											  .1602(f) are not eligible for refund as exceeding the scope of
											  G.S.
											  105-164.14(a).
(b) Eligible Items. -- The items eligible for refund are railway cars and
											  locomotives, and fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and
											  installation services for a motor vehicle, railroad car, locomotive, or airplane the carrier operates. Other
											  items eligible for refund when purchased by an interstate carrier for a motor vehicle, railroad car,
											  locomotive, or airplane it operates include:
(1) antennas;
(2) antifreeze;
(3) bedding for
											  motor vehicle sleeping compartments;
(4) charts for
											  tachographs;
(5) decals for motor vehicles;
(6) emergency flares and reflectors;
(7) fire extinguishers;
(8)
											  freon or nitrogen used in refrigerating and cooling motor vehicles;
(9) furniture pads;
(10)
											  lifeboats and oxygen masks;
(11) load jacks and chains;
(12) mobile CB radios;
(13)
											  motor vehicle seat cushions;
(14) paints for decals;
(15) polyethylene liners used to waterproof trailers;
(16) pouches for registration cards and permits;
(17) radios;
(18) ramp
											  equipment used to embark or disembark aircraft;
(19) ropes and
											  chains to tie down cargo (adapted for use on motor vehicles; otherwise not allowed);
(20) signs attached to trucks;
(21) tarpaulins;
(22) tire
											  chains;
(23) tire and tubes;
(24) welding rods for repair of motor vehicles;
(25) windshield solvents; or
(26) zipped covers for grills.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4300 - REFUNDS TO INTERSTATE CARRIERS › Section 07B .4302 - REFUNDS TO RAILROAD COMPANIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In General. -- Railroad companies, when
											  applying for refunds pursuant to G.S.
											  105-164.14(a), shall comply with application frequency and
											  form requirements set out in 17 NCAC
											  07B .4301.
(b) Railcars Not
											  Owned by Refund Applicant -- A refund applicant's total eligible purchases shall include the repair of
											  railroad cars used by, but not owned by the applicant regardless of the fact that the applicant may bill the
											  owner of the railcars for repairs performed on such railroad cars. The miles that a railcar not owned by the
											  applicant travel over the rail lines of the applicant shall be included in establishing the number of miles
											  of operation in this State and the total number of miles of operation inside and outside this State for the
											  calendar quarter.
(c) Railcars Owned by Refund Applicant. -- A
											  refund applicant's total eligible purchases shall exclude repairs to railroad cars owned by the applicant,
											  but operating on rail lines of another railroad company, regardless of the fact that the other railroad
											  company may bill the applicant for repair parts used to maintain the applicant's railroad cars when in
											  operation over the other railroad's rail lines. Additionally, an applicant's total eligible purchases shall
											  exclude fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and
											  installation services for which the applicant is billed by another railroad company when its railroad cars
											  are traveling over the other railroad's rail lines.
(d)
											  Locomotives. -- The provisions of this Rule shall also apply to locomotives.
Authority
													 G.S.
													 105-164.14;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4300 - REFUNDS TO INTERSTATE CARRIERS › Section 07B .4303 - APPLICATION

Current through Register Vol. 39, No. 2, July 15, 2024
An interstate carrier must file Form E-581 to obtain a refund under
													 G.S.
													 105-164.14(a). A refund period is a calendar quarter. A
													 claim for refund covers sales and use taxes paid during a quarter. A claim for refund is due within 60 days
													 after the end of a quarter. The Department shall not accept a claim for refund filed later than three years
													 after its due date. A claim for refund shall include only taxes paid for the calendar quarter covered by the
													 claim. An amended claim for refund shall be filed to correct an understatement of a refund claimed for a
													 prior quarter. An amended claim for refund must be filed to correct an overstatement of a refund made for a
													 prior quarter.
Authority
													 G.S.
													 105-164.14;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. September 1, 2006; July 1, 2000; October 1, 1993; November 3, 1978;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4401 - LEASE RECEIPTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Rate of Tax. - Pursuant to
											  G.S.
											  105-164.4, the gross receipts derived from the lease or rental of tangible
											  personal property are subject to the sales or use tax at the same rates, including any maximum tax, that
											  apply to the retail sale of such property. The maximum tax, if applicable, shall be determined for each lease
											  or rental of tangible personal property, not on the aggregate tax for all leases or rentals of the leased
											  tangible personal property.
(b) Computation of Tax. -- A person
											  shall compute and pay tax on the gross receipts without any deduction.
(c) Due Date. -- The tax is due and payable at the time the lessor or
											  retailer bills the lessee for rent whether such billing is for the lump sum rental or on a monthly or other
											  periodic basis.
(d) Sale of Leased Tangible Personal Property. --
											  A retailer who leases or rents tangible personal property shall also collect the tax on the separate retail
											  sale of the tangible personal property.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1,
													 1976.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4402 - ROYALTIES

Current through Register Vol. 39, No. 2, July 15, 2024
Royalties paid, or agreed to be paid, either on a lump sum or
													 production basis, for tangible personal property used in this state are rentals subject to the applicable
													 statutory state and local sales or use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4403 - MAINTENANCE OF LEASED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Purchases of tangible personal property used
											  to repair or maintain tangible personal property held for lease or rent are wholesales sales pursuant to
											  G.S.
											  105-164.3(281) provided that the purchased property
											  becomes part of the tangible personal property for lease or rent and the purchase is made by a person engaged
											  in the business of leasing and renting the tangible personal property held for lease or rent. Pursuant to
											  G.S.
											  105-164.13(5), these wholesale sales are not subject to
											  tax when the purchaser complies with 17
											  NCAC 07B .0106.
(b) Sales of
											  repair, maintenance, and installation services used to repair, recondition, or maintain tangible personal
											  property held by the purchaser for lease or rental are wholesale sales pursuant to
											  G.S.
											  105-164.3(281) and are exempt from tax pursuant to
											  G.S.
											  105-164.13(5) when the purchaser complies with
											  17 NCAC 07B
											  .0106.
(c) Except as provided in
											  Paragraphs (a) and (b), a lessor is responsible for payment of the sales and use tax, pursuant to
											  G.S.
											  105-164.4. Examples of tangible personal property that a lessor is liable
											  for sales and use tax upon purchase includes, tools, shop supplies, and other tangible personal property that
											  are used to repair tangible personal property held for lease or rental that do not become part of the
											  tangible personal property held for lease or rental.
(d) When a
											  lessee purchases tangible personal property or repair, maintenance, and installation services, to repair or
											  maintain items leased or rented, the lessee is liable for payment of the sales and use tax on the purchase
											  price.
Authority
													 G.S.
													 105-164.4;
													 105-164.5;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; June 1, 1992; October 1, 1991; March 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4405 - LEASE WITH OPTION TO PURCHASE

Current through Register Vol. 39, No. 2, July 15, 2024
Sales or use tax is due on the gross receipts derived from or the
													 total amount agreed to be paid for the lease or rental of tangible personal property under a lease agreement
													 with an option to purchase. If the agreement provides that the lessee will pay a stipulated amount at the
													 time the option is exercised less a credit for a portion or all of the lease payments, the tax is due on the
													 amount actually paid. For example, when the option is exercised, if the purchase price of the tangible
													 personal property is seven hundred dollars ($700.00) and the credit allowed for lease payments under the
													 agreement is two hundred dollars ($200.00) on which the tax has been paid, additional tax is due on the five
													 hundred dollars ($500.00) at the time the option is exercised.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4406 - INSURANCE ON LEASED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Insurance Obtained by Lessor. -- The gross
											  receipts derived from the lease or rental of tangible personal property for storage, use, or consumption
											  within this State are subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4. The tax shall be computed on the gross receipts without
											  deduction for any insurance charges paid to insure the property of the lessor or to insure the lessor against
											  liability for damages to the property or person of others.
(b)
											  Insurance Obtained by Lessee. -- Insurance premiums paid by the lessee directly to the insurer, or to the
											  lessor as agent for transmittal to the insurer, are not subject to sales and use tax as imposed by
											  G.S.
											  105-164.4, when a lessee purchases insurance on the lessee's own property
											  or to insure themselves against liability for damages to the property or person of others. Insurance premiums
											  paid directly by the lessee to the lessor as agent for transmittal to the insurer shall be separately stated
											  from the lease or rental charges for the tangible personal property in the lessor's records and on the
											  invoice, or similar billing document, given to the lessee; otherwise, pursuant to
											  G.S.
											  105-164.22, the total amount charged by the lessor is subject to sales and
											  use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4407 - REPEALED - LEASES FOR OUT OF STATE USE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; July 5, 1980;
Repealed Eff. April 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4408 - EXPIRED - LEASES: OUT OF STATE NEGOTIATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-187.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1996; May 1, 1994; October 1, 1993; July 5, 1980;
Expired Eff. June 1, 2019
													 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4409 - REPEALED - LEASED PROPERTY: MAINTENANCE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.5;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 5, 1980;
Repealed Eff. January 1, 1982.