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 .2800 - FLORIST: NURSERIES: GREENHOUSES › Section 07B .2802 - FLORIST WIRE SALES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Pursuant to
											  G.S.
											  105-164.4B, a florist wire sale is a sale in which a retail florist takes a
											  customer's order and transmits the order to another retail florist to be filled and delivered.
(b) A retail florist in North Carolina that accepts a customer's order as
											  part of a florist wire sale and transmits the order to another retail florist located inside or outside North
											  Carolina shall collect and remit sales tax on the sales price of the order. The sales price of a florist wire
											  sale includes charges for delivery, relay charges, and charges for other services. Charges are a part of the
											  sales price regardless of whether the florist keeps the charges or forwards them to other florists through a
											  florist delivery association or other person. The sales price is subject to sales and use tax even if the
											  florist separately states the charges on an invoice or other similar billing document given to the purchaser
											  at the time of sale.
(c) A retail florist in North Carolina that
											  receives a florist wire sale from another retail florist located inside or outside North Carolina is not
											  liable for sales tax on the receipts derived from the transactions, pursuant to
											  G.S.
											  105-164.4B(d)(3).
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. June 1, 2006; April
													 1, 1999; October 1, 1993; October 1, 1991; March 1, 1987.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2900 - VENDING MACHINES › Section 07B .2901 - SALES THROUGH VENDING MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Requirement. -- A person who sells tangible
											  personal property through a vending machine is a retailer and shall register with the Department in
											  accordance with 17 NCAC 07B
											  .0104, and remit sales and use tax on the sales price of the items sold.
(b) Sales Price Subject to Tax. - Pursuant to
											  G.S.
											  105-164.13(50), tobacco products and newspapers sold
											  through a vending machine are taxed on 100 percent of the sales price for which the property is sold. Other
											  tangible personal property sold through a coin-operated vending machine are taxed on 50 percent of their
											  sales price. All items sold through a vending machine that is not coin-operated are taxed on 100 percent of
											  the sales price for which the property is sold.
(c) Failure of a
											  retailer to keep records that establish which vending machine sales are taxable at 50 percent of the sales
											  price subjects the retailer to liability of 100 percent of the sales price for sale tax on the
											  sale.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; July 1, 2000; October
													 1, 1993; June 1, 1992; July 1, 1989.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2900 - VENDING MACHINES › Section 07B .2902 - EXPIRED - SALES OF VENDING MACHINES

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. April 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 .2900 - VENDING MACHINES › Section 07B .2903 - REPEALED - EXCLUSION OF TAX FROM RECEIPTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. March 1, 1993; July 1, 1989; August 1, 1988; July 5, 1980;
Repealed Eff. July 1,
													 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3001 - TRADE INS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales or use tax must be computed and paid on the full gross sales
													 price of a new article without any deduction for any trade-in credit or allowance. The sale of a used article
													 by the vendor who accepted it in trade as a credit or part payment on the sale of a new article is also
													 subject to tax at the gross sales price.
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; June 1, 1995; October 1, 1993; May 1, 1990; January 3, 1984;
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 .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3002 - REPOSSESSIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Retailers shall not deduct from their gross taxable sales the unpaid
													 amounts on repossessed merchandise. However, where a retailer repossesses an article of tangible personal
													 property pursuant to either a limited or full recourse endorsement by such retailer to a financing
													 institution and he resells such tangible personal property to recover the unpaid sales price, such resale is
													 not subject to sales tax provided the sales tax was paid on the gross sales price of the initial sale.
													 Otherwise, the sale of any repossessed article is subject to the applicable statutory state and local sales
													 or use tax. The full gross sales price of any used article taken in trade by the vendor as a credit or part
													 payment of the sales price of such nontaxable repossessed article is subject to the applicable statutory
													 state and local sales or use tax when sold at retail.
Authority
													 G.S.
													 105-164.13;
													 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; May 1, 1990; January 3, 1984;
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 .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3003 - RETURNED MERCHANDISE

Current through Register Vol. 39, No. 2, July 15, 2024
If an article sold is returned and the sale is rescinded by a refund
													 of the entire amount paid including tax, the vendor is entitled to obtain a refund of or credit for the sales
													 or use tax paid to the Department by reason of the initial sale of such merchandise. The records of the
													 taxpayer must clearly reflect and support his claim for any such refund or credit.
Authority
													 G.S.
													 105-164.41;
													 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 .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3004 - USED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) General. -- Taxable sales are not limited to
											  sales of newly manufactured items. The fact that property is used or secondhand does not exempt it from sales
											  or use tax, pursuant to G.S.
											  105-164.4.
(b) Retail sales of
											  used tangible personal property are subject to sales or use tax, except as provided in
											  17 NCAC 07B
											  .3002 or other statutory exemption.
(c)
											  Purchases. -- Property is considered purchased, and subject to sales and use tax pursuant to
											  G.S.
											  105-164.4, when a retailer acquires property in any of the following
											  circumstances:
(1) the retailer reacquires property that is collateral for a
											  nonrecourse endorsement given by the retailer to a financial institution; or
(2) the retailer accepts used, secondhand, or other property in lieu of
											  other consideration.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3005 - REPAIR PARTS FOR USED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of repair parts to registered merchants for use in
													 reconditioning used property for sale to other registered merchants for resale are exempt from tax when such
													 parts are sold pursuant to a Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form
													 E-595E.
Authority
													 G.S.
													 105-164.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 2009;
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 .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3006 - REPEALED - PARTS FROM JUNKED AUTOS

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. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3007 - REPEALED - REPAIR PARTS FOR EXEMPT PROPERTY

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. May 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3008 - REPEALED - TRADE UP: SALES OF USED ARTICLES

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;
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 .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3009 - TRANSFER OF INVENTORY HELD FOR RESALE TO NEW BUSINESS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) When a business acquires another
											  business or converts to a new type of entity, such as through a change in ownership or entity type, and the
											  inventory held for resale of the previous business is sold or transferred to the new business for resale,
											  sales and use tax is not due on the transaction. The new business is liable for collecting and remitting
											  sales and use tax on its retail sales of items, as the term item is defined in
											  G.S.
											  105-164.3, acquired from the previous business, including any articles
											  repossessed by the previous business that would be exempt from tax under
											  G.S.
											  105-164.13(16) if they had been resold by the previous
											  business.
(b) When one or more corporations merge into a
											  surviving or other corporation pursuant to the provisions of
											  G.S.
											  55-11-01, and the inventory held for resale by the predecessor corporation
											  is transferred to a surviving or other corporation for resale, sales and use tax is not due on the
											  transaction. When one or more corporations merge into a surviving or other corporation the exemption from
											  sales and use tax for articles repossessed by a predecessor corporation is applicable to the sale of the
											  repossessed articles when they are sold by the surviving or other corporation.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; October 1, 1993; October 1, 1991; November 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3010 - REPEALED - TRADE INS ON EXEMPT SALES

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. October 1, 1993; October 1, 1991;
Repealed Eff. July 1,
													 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3011 - USED PROPERTY SOLD FOR REPAIR CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
The retail sale of taxable tangible personal property that is left
													 with merchants for repair or storage and is sold to satisfy repair or storage charges because the owners fail
													 to reclaim it within a stipulated period of time is 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 .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3012 - EXPIRED - TRADE: GRAIN FOR FLOUR

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 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;
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 .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE › Section 07B .3013 - USED PARTS FROM JUNKED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
Retail sales of used parts that have been removed from junked
													 tangible personal property, including motor vehicles, by persons engaged in the business of selling the parts
													 are subject to the applicable sales tax. When repossessed articles are dismantled and their parts are sold at
													 retail, the parts have lost their identity as repossessed articles and are subject to tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. March 1, 1993;
Amended
													 Eff. July 1, 2000;
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 .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES › Section 07B .3101 - RADIO AND TELEVISION RECEIPTS

Current through Register Vol. 39, No. 2, July 15, 2024
Receipts of radio and television companies derived from the
													 broadcasting or telecasting of programs are not subject to sales or use tax, unless the receipts are derived
													 from certain digital property, video programming, or satellite digital audio radio service.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES › Section 07B .3102 - BROADCASTING EQUIPMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales
											  of broadcasting equipment and parts and accessories thereto and towers to commercial radio or television
											  companies which operate under the regulation and supervision of the Federal Communications Commission are
											  exempt from sales and use tax. Taxable tangible personal property purchased by the radio and television
											  companies other than towers, antennas and broadcasting equipment or parts and accessories thereto is subject
											  to the applicable statutory state and local sales or use tax.
(b)
											  Sales to a cable service provider of broadcasting equipment, parts, and accessories attached to the equipment
											  are exempt from sales and use tax. The term broadcasting equipment does not include cable. Therefore, cable
											  and other tangible personal property not considered broadcasting equipment, parts, and accessories attached
											  to the equipment are subject to the applicable statutory state and local sales and use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-164.13; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. October 1, 2009; October
													 1, 1993; October 1, 1991; December 1, 1984; March 1, 1984;
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 .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES › Section 07B .3103 - RENTAL OF FILMS: RECORDINGS

Current through Register Vol. 39, No. 2, July 15, 2024
Receipts derived from the lease or rental of motion picture film or
													 prerecorded videotape cassettes to theaters or similar businesses for exhibition to the public and receipts
													 derived from the lease or rental of such film or prerecorded videotape cassettes to schools, churches,
													 hospitals, prisons and similar institutions and organizations for exhibition to students, congregations,
													 patients and inmates are exempt from sales or use tax. Receipts derived from the lease or rental of motion
													 picture film or prerecorded videotape cassettes to businesses, individuals, organizations and other lessees
													 for any use other than for public exhibition are subject to the applicable statutory state and local sales or
													 use tax. Projection equipment, screens, advertising matter and other tangible personal property which are
													 leased, rented or sold at retail for use in showing film, videotape cassettes, DVDs, or any other prerecorded
													 formats are subject to the applicable state and local sales or use tax regardless of whether the film or
													 videotape is privately or publicly exhibited.
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; April 1,
													 1997; October 1, 1993; October 1, 1991; November 1, 1982;
January 1, 1982;
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 .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES › Section 07B .3104 - EXPIRED - BROADCASTING ACCESSORIES

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. August 1, 1998; June 1, 1992;
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 .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES › Section 07B .3105 - EXPIRED - SALES OF DEVELOPED FILM TO TELEVISION STATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2009; October 1, 1993;
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 .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES › Section 07B .3106 - CABLE SERVICE PROVIDERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) For purposes of this Rule, cable service
											  provider means a cable television company that:
(1) receives payment or
											  other consideration from its subscribers for cable service;
(2)
											  uses broadcasting equipment, parts and accessories attached to the equipment, and a tower to receive and
											  prepare signals for transmission over its cable systems; and
(3)
											  is regulated and supervised by the Federal Communications Commission.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES › Section 07B .3107 - PRODUCTION COMPANIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) For purposes of
											  G.S.
											  105-164.13, purchases by a production company, as defined in
											  G.S.
											  105-164.3, of items including cameras, machinery, equipment, film, and
											  props or building materials used in the construction of sets are purchased for use, not resale, except as
											  provided in Paragraph (b) of this Rule. These items are also not mill machinery, or mill machinery parts or
											  accessories.
(b) Pursuant to
											  G.S.
											  105-164.13, purchases of film by a production company that becomes an
											  ingredient or a component part of release prints that are actually produced and sold, leased, or rented to
											  its customers are exempt from sales and use tax. Purchases of chemicals used to develop release prints for
											  sale, lease, or rental that become an ingredient or a component part of the release prints are exempt from
											  sales and use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-164.13; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. June 1, 1992;
Amended Eff. October 1, 2009; October 1,
													 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3200 - TELECOMMUNICATIONS AND TELEGRAPH COMPANIES › Section 07B .3201-.3202 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.4A;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2002; April 1, 1999; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1989; March 1,
													 1984; 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 .3200 - TELECOMMUNICATIONS AND TELEGRAPH COMPANIES › Section 07B .3203 - REPEALED - TOLL OR PRIVATE TELECOMMUNICATIONS SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. July 1, 1989;
Amended
													 Eff. October 1, 1991; October 1, 1990;
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 .3200 - TELECOMMUNICATIONS AND TELEGRAPH COMPANIES › Section 07B .3204 - EXPIRED - CELLULAR TELECOMMUNICATIONS COMPANIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.4A;
													 105-164.6;
													 105-262;
													 105-264;
Eff. June 1, 1992;
Amended
													 Eff. August 1, 2002; July 1, 2000; October 1, 1993;
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 .3300 - ORTHOPEDIC APPLIANCES › Section 07B .3303-.3306

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Repealed 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 .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS › Section 07B .3401 - REPEALED - MEMORIAL STONE SALES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; December
													 1, 1994; October 1, 1993; June 1, 1992; October 1, 1991;
Repealed Eff. March 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS › Section 07B .3402 - MONUMENT MANUFACTURERS: TOOLS AND SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
Sales to monument manufacturers of stencils, abrasives and cutting
													 tools and equipment used by such manufacturers in the cutting, shaping, and polishing process and the
													 solvents used to remove the stencils from the monuments are exempt from sales and use tax. Monument dealers
													 who do not cut, shape, polish and otherwise process monuments are not classified as manufacturers and sales
													 of stencils and other supplies to monument dealers for use in lettering or polishing monuments which they
													 sell are subject to the applicable statutory state and local sales or use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;105-262; Article 39; Article 40; Article 42;
													 Article 43; Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. August 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 .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS › Section 07B .3403 - REPEALED - SUPPLIES TO INSTALL MEMORIAL STONES/MONUMENT/BRONZE GRAVE MARKERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 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; December 1,
													 1994; October 1, 1993; October 1, 1991;
Repealed Eff. March 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS › Section 07B .3404 - REPEALED - BRONZE GRAVE MARKERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS › Section 07B .3501 - MACHINISTS: FOUNDRYMEN: PATTERN MAKERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales to users or consumers of dies,
											  castings, patterns, tools, machinery and any other tangible personal property made by machinists, foundrymen
											  or pattern makers, and parts and other tangible personal property fabricated and sold for use or consumption
											  on or with such items of tangible personal property, are subject to the applicable statutory state and local
											  sales or use tax unless exempt from the tax under the provisions of Paragraph (b) of this Rule.
(b) The following sales of any such property are exempt from tax:
(1) For use or consumption by the holder of a standard commercial fishing
											  license issued under G.S.
											  113-168.2 for principal use in commercial fishing operations; the holder of
											  a shellfish license issued under G.S.
											  113-169.2 for principal use in commercial shellfishing operations; and the
											  operator of a for-hire boat, as defined in
											  G.S.
											  113-174, for principal use in the commercial use of the boat.
(2) For use or consumption by or on ocean-going vessels plying the high
											  seas in interstate or foreign commerce in transporting freight or passengers for hire exclusively.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS › Section 07B .3502 - REPEALED - MOLDS: DIES: MILL MACHINERY

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. October 1, 1991; October 1, 1988;
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 .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS › Section 07B .3503 - MOLDS: DIES: FOR RESALE

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of molds, patterns or dies to manufacturers for resale to
													 their customers are exempt from tax and classified as wholesale sales when such sales are supported by
													 completed Streamlined Sales and Use Tax Agreement Certificates of Exemption, Form E-595E. Manufacturers are
													 considered to be purchasing such items for resale only when title thereto and the right of possession thereof
													 will pass to their customers and the manufacturer-vendors' books, records and invoices show that such items
													 are actually sold to their customers.
Authority
													 G.S.
													 105-164.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 2009;
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 .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS › Section 07B .3504 - MOLDS: DIES: RETAINED BY SELLER

Current through Register Vol. 39, No. 2, July 15, 2024
Manufacturers making sales of molds, patterns or dies to users or
													 consumers in this state shall register with the Department of Revenue for the purpose of collecting and
													 remitting the tax due on such sales. If manufacturers make retail sales of molds, patterns or dies to
													 manufacturer-customers within and without this state, with the right of possession and title thereto passing
													 to such customers, the manufacturer-customers are exempt from sales and use tax when the manufacturers
													 selling the molds, patterns or dies retain them in their possession within this state for use in
													 manufacturing tangible personal property for sale to such customers. Out-of-state manufacturers making retail
													 sales of molds, patterns or dies to customers within this state are not required to collect and remit North
													 Carolina sales or use taxes on such sales when the out-of-state manufacturers retain the molds, patterns or
													 dies in their possession for their use outside this state in manufacturing tangible personal property for
													 sale to such customers.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; October
													 1, 1993;
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 .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS › Section 07B .3505 - MOLDS: DIES: NONMANUFACTURERS' USE

Current through Register Vol. 39, No. 2, July 15, 2024
Manufacturers making retail sales of molds, patterns or dies to
													 nonmanufacturing users or consumers within and without this state, with right of possession and title thereto
													 passing to such customers, are liable for collecting and remitting the applicable statutory state and local
													 sales or use tax on such sales, when the manufacturers selling the molds, patterns or dies retain them in
													 their possession within this state for use in manufacturing tangible personal property for sale to such
													 customers.
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; October 1, 1988;
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 .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS › Section 07B .3506 - EXPIRED - MOLDS: DIES: RECORD KEEPING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.22;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2009;
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 .3600 - FUNERAL EXPENSES › Section 07B .3601 - REPEALED - FUNERAL EXPENSES

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; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; October
													 1, 1993; June 1, 1992; October 1, 1991; February 1, 1987;
Repealed Eff. March 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3600 - FUNERAL EXPENSES › Section 07B .3602 - REPEALED - CREMATION CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 1, 1986;
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 .3600 - FUNERAL EXPENSES › Section 07B .3603 - REPEALED - DEATH BENEFIT PAYMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 5, 1980;
Repealed Eff. August 1, 2009.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3700 - LUBRICANTS: OILS AND GREASES › Section 07B .3701 - REPEALED - LUBRICATING SERVICE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 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;
Repealed Eff. March 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3700 - LUBRICANTS: OILS AND GREASES › Section 07B .3702 - EXPIRED - SALES OF LUBRICANTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; April 1,
													 1999; 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 .3700 - LUBRICANTS: OILS AND GREASES › Section 07B .3703 - REPEALED - CAR WASH BUSINESSES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 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;
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 .3800 - PROMOTIONAL ITEMS: GIFTS › Section 07B .3801 - PROMOTIONAL ITEMS AND GIFTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Purchases by a person of items, as the term
											  item is defined in G.S.
											  105-164.3, for use by the person as promotional items or gifts are not
											  purchases for resale and are subject to sales or use tax, pursuant to
											  G.S.
											  105-164.4. If the seller does not collect the North Carolina sales and use
											  tax on such sales, the purchaser shall remit the use tax, pursuant to
											  G.S.
											  105-164.6, directly to the Department.
(b) Purchases by a person of items for use in satisfying a customer's
											  redemption of reward points or items earned by the customer through a rewards program are not purchases for
											  resale and are subject to sales or use tax, pursuant to
											  G.S.
											  105-164.4. If the seller does not collect North Carolina sales and use tax
											  on such sales, the purchaser shall remit the use tax, pursuant to
											  G.S.
											  105-164.6, directly to the Department.
(c) If the item purchased is of the type or character customarily sold by a
											  retailer, the retailer may purchase the item without payment of the sales tax as a purchase for resale when
											  the retailer complies with 17 NCAC
											  07B .0106. The retailer shall remit the use tax, pursuant to
											  G.S.
											  105-164.6, to the Department on all taxable items withdrawn from inventory
											  and used as promotional items or gifts.
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. August 1, 2009; 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 .3800 - PROMOTIONAL ITEMS: GIFTS › Section 07B .3802-.3803 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
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. August 1, 2009; May 1,
													 2009; 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 .3800 - PROMOTIONAL ITEMS: GIFTS › Section 07B .3804 - GIFT CERTIFICATES AND GIFT CARDS

Current through Register Vol. 39, No. 2, July 15, 2024
Charges for gift certificates or gift cards are not subject to sales
													 and use tax, pursuant to G.S.
													 105-164.4, at the time of initial sale for the gift certificate or gift
													 card. When the holder of a gift certificate or gift card redeems the gift certificate or gift card for items,
													 as the term item is defined in G.S.
													 105-164.3, the transaction is subject to the same sales and use taxes
													 applicable to the item as if it were purchased without a gift certificate or gift card.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 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.
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 .3901-.3903 - 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. September 1, 2006; August 1, 1998;
													 October 1, 1993; October 1, 1991; April 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 .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS › Section 07B .3904 - MARKING MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of marking machines to retailers and wholesalers for use in
													 imprinting price, size, or other information on tickets, tags, etc., 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 .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS › Section 07B .3905-.3906 - 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. September 1, 2006; October 1, 1993;
													 October 1, 1991;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.