reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter C - WITHHOLDING › Section .0200 - REPORTING AND PAYING TAX WITHHELD › Section 06C .0203 - ANNUAL REPORTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) At the end of each calendar year, employers
											  shall furnish wage and tax statements, Form W-2, to employees and Form NC-1099PS or NC-1099 ITIN to
											  contractors from whom tax was withheld. Federal Form 1099-MISC may be filed in lieu of Form NC-1099 PS or
											  NC-1099 ITIN if it reflects the amount or North Carolina income tax withheld. Two copies shall be furnished
											  to the employee or contractor and one copy shall be furnished to the Department. Pension payers shall report
											  pension income and State tax withheld on federal Form 1099-R.
(b)
											  Form NC-1099 PS, NC-1099 ITIN, NC-1099 NRS, and any federal report of Form 1099-MISC or 1099-R shall be filed
											  with North Carolina; however, other reports of 1099 information (interest, rents, premiums, dividends) shall
											  not be filed with North Carolina unless the payments have not been reported to the Internal Revenue
											  Service.
(c) Notwithstanding Paragraph (b) of this Rule, any
											  person required to file Form NC-1099 NRS under the provisions of
											  17 NCAC 06B
											  .3906 shall do so regardless of any requirement to report the sale to the Internal
											  Revenue Service.
Authority
													 G.S.
													 105-154;
													 105-163.2;
													 105-163.2A;
													 105-163.3;
													 105-163.7;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. September 1, 2008; February 1, 2005; April 1, 2001; August 1, 1998; June 1, 1993; February 3, 1992;
													 October 1, 1991; February 1, 1991;
Readopted Eff. May 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter C - WITHHOLDING › Section .0200 - REPORTING AND PAYING TAX WITHHELD › Section 06C .0204 - AMOUNTS WITHHELD ARE HELD IN TRUST FOR SECRETARY OF REVENUE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A withholding agent
											  who fails to withhold or pay the amount required to be withheld is personally and individually liable for the
											  tax, including any penalties and interest due. If a withholding agent has failed to withhold or to pay over
											  income tax withheld or required to have been withheld, the unpaid principal amount of tax may be asserted
											  against the responsible persons of the withholding agent when the taxes that have become collectible under
											  G.S.
											  105-241.22 are not paid by the withholding agent. More than one person may
											  be liable as a responsible person; however, the amount of the income tax withheld or required to have been
											  withheld shall be collected only once, whether from the withholding agent or one or more responsible persons.
											  The term "responsible person" is defined in
											  G.S.
											  105-242.2(a)(2). Any responsible person who fails to pay
											  the tax withheld or required to be withheld by the Secretary of Revenue shall be personally and individually
											  liable for this failure, regardless of the person's reasons or knowledge of the failure. A finding of
											  willfulness shall not be required.
(b) When the Department of
											  Revenue determines that collection of the tax from an employer is in jeopardy, the employer may be required
											  to report and pay the tax at any time after payment of the wages, compensation, or pension
											  payments.
Authority
													 G.S.
													 105-163.8;
													 105-241.23;
													 105-242.2;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. September 1, 2008; April 1, 2001; June 1, 1993; February 1, 1991;
Readopted Eff. May 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter C - WITHHOLDING › Section .0300 - PAYMENT OF INCOME TAX WITHHELD › Section 06C .0301-.0304

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-163.6(a);
													 105-163.6(b);
													 105-163.6(f);
													 105-163.17;
													 105-241.1(g);
105-262;
Eff. July 1, 1986;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0100 - FILING ESTIMATED INCOME TAX PAYMENTS › Section 06D .0101 - REPEALED - FORMS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-163.15;
													 105-163.18;
													 105-254;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 1, 1988; August 1, 1986;
Repealed Eff. June 1,
													 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0100 - FILING ESTIMATED INCOME TAX PAYMENTS › Section 06D .0102 - REQUIREMENTS FOR FILING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
											  married couple may make joint payments of estimated income tax even if the couple is not living together;
											  however, the married couple may not make joint estimated tax payments if the couple is separated under a
											  decree of divorce or of separate maintenance. The married couple may not make joint estimated tax payments if
											  either spouse is a nonresident alien or if either spouse has a different tax year. Whether a married couple
											  makes joint estimated tax payments or separate payments shall not affect the couple's choice of filing a
											  joint income tax return or separate return. If the married couple makes joint payments and then the couple
											  files separate returns, the spouses may determine how to divide the estimated tax payments between
											  them.
(b) A taxpayer filing a short period return because of
											  changing his or her income year shall make estimated income tax payments on the installment dates that fall
											  within the short period and 15 days after the close of the short period that would have been due had the
											  taxpayer not changed his or her income year. Interest on an underpayment of estimated income tax for a short
											  period shall be computed for the period of underpayment based on the tax shown due on the short period return
											  and computed in the same manner as it would have been computed had the taxpayer not changed his income
											  year.
(c) An individual may elect to have his or her income tax
											  refund applied only to estimated income tax for the following year. A return reflecting an election to apply
											  a refund to estimated tax for the following year shall be filed by the last allowable date for making
											  estimated tax payments for that year for the election to be valid.
(d) If an individual makes a valid election, that individual may not revoke
											  the election after the return has been filed in order to have the amount refunded or applied in any other
											  manner, such as an offset against any subsequently determined tax liability.
Authority
													 G.S.
													 105-163.15;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 2006; June 1, 1993; October 1, 1991; June 1, 1990; February 1, 1988;
Readopted Eff.
													 May 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0201 - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Interest may be due for underpayment of estimated income tax. The
													 interest is computed separately for each payment period, therefore an individual may owe interest for an
													 early period even if that individual later paid enough to make up the underpayment. If an individual did not
													 pay enough tax by the due date of each of the payment periods, the individual may owe interest even if the
													 individual is due a refund when the return is filed.
Authority
													 G.S.
													 105-163.15;
													 105-236(a)(9);
													 105-241.21;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 2006; June 1, 1990; August 1, 1986; February 21, 1979;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. July
													 26, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0202-.0204

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-163.15(b);
													 105-163.15(c);
													 105-163.15(d);
													 105-163.18;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1982; April 12, 1981; February 21, 1979;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0205 - REPEALED - ESTIMATED TAX PAYMENTS (TAXABLE YEARS AFTER 1986)

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-163.15;
													 105-163.18;
													 105-262;
Eff. August 1, 1986;
Repealed
													 Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0206 - REPEALED - AVOIDING PENALTY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-163.15;
													 105-163.18;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. October 1, 1991;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0207 - UNDERPAYMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) An underpayment is
											  the excess of the required installment (or, if lower, the annualized income installment) for a payment period
											  over the portion of the amount paid by the due date that is not applied to an underpayment for an earlier
											  payment period.
(b) Payments include income tax withheld and are
											  considered payments of estimated tax in equal installments on the required installment dates (usual four),
											  unless the individual can prove otherwise. A payment of estimated tax is credited against unpaid installments
											  in the order in which the installments are required to be paid.
Authority
													 G.S.
													 105-163.15;
													 105-262;
Eff. June 1, 1990;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. July
													 26, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0208 - OVERPAYMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
An overpayment for any period occurs when the withholding and
													 estimated tax payments are more than the total of any underpayments for an earlier period plus the lesser of
													 the required installment or the annualized income installment for the period. If there is an overpayment for
													 a period, it shall be carried to the next period and added to the withholding and estimated tax paid for that
													 later period to determine any underpayment or overpayment for that later period.
Authority
													 G.S.
													 105-163.15;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. June 1, 1993;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. July
													 26, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0209 - DETERMINING AN UNDERPAYMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) No interest attributable to the underpayment
											  of estimated tax will be due if the estimated tax payments were made on time and the payment for each period
											  was at least as much as either the required installment or the annualized income installment for the period.
											  Form D-422, Underpayment of Estimated Income Tax, shall be used to determine any underpayment.
(b) The required installment for any payment period is the lesser of 22.5
											  percent of the tax shown on the current-year return or 25 percent of the tax shown on the prior-year return
											  (if the prior-year return covered all 12 months of the year). However, if the annualized income installment
											  for any period is less than the required installment for the same period and the annualized income
											  installment is used in determining the underpayment, the difference between the annualized income installment
											  and the required installment shall be added to the required installment for the next period. If the
											  annualized income installment for the next payment period is used, the difference between the annualized
											  income installment for that period and the required installment (as increased) for that period shall be added
											  to the required income installment for the following payment period.
(c) There will be no underpayment for any payment period in which the
											  estimated tax payments, reduced by any amounts applied to underpayments in earlier periods, were paid by the
											  due date for the period and were at least as much as the annualized income installment for the
											  period.
Authority
													 G.S.
													 105-163.15;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. September 1, 2008; June 1, 1993; October 1, 1991;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. July
													 26, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0210 - PERIOD OF UNDERPAYMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) If a payment of estimated tax is applied to
											  an underpayment for an earlier period, but the payment is less than the underpayment, there shall be more
											  than one period of underpayment for the earlier period.
(b) The
											  first period of underpayment for any payment period shall be from the day after the due date for the payment
											  period to the date of the first applied payment. Later periods of underpayment for that payment period shall
											  be from the day after the due date for the payment period to the date of the next applied payment or April 15
											  of the following year, whichever is earlier.
(c) To determine the
											  interest for a payment period with more than one period of underpayment, interest shall be computed
											  separately for each of the periods of underpayment using the number of days in each period of underpayment,
											  the correct underpayment balance, and the appropriate interest rates.
Authority
													 G.S.
													 105-163.15;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. May 1, 2006; June 1, 1993;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. July
													 26, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter D - ESTIMATED TAX › Section .0200 - INTEREST ON UNDERPAYMENT OF ESTIMATED INCOME TAX › Section 06D .0211 - REPEALED - FARMERS AND FISHERMEN

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-163.15;
													 105-163.18;
													 105-262;
Eff. June 1, 1990;
Repealed
													 Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter A - DIVISIONAL RULES › Section 07A .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-164.1 to
											  105-164.44;
											  105-463 to
											  105-474; S.L. 1967, c. 1096; 143B-10; 143B-221;
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 .0100 - GENERAL PROVISIONS › Section 07B .0101 - REPEALED - IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.5;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1992; October 1, 1991; October 1, 1990; May 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 .0100 - GENERAL PROVISIONS › Section 07B .0102-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. March 15, 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 .0100 - GENERAL PROVISIONS › Section 07B .0104 - REGISTRATION AND RETURNS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Certificate of Registration:
(1)
											  Before a person engages in business as a retailer, wholesale merchant, or facilitator liable for sales or use
											  tax, the person shall obtain a Certificate of Registration from the Department. A Certificate of Registration
											  contains the sales and use tax account identification number (Account ID). There is no fee to obtain a
											  Certificate of Registration.
(2) A person engaged in business
											  that does not pay the required North Carolina sales or use tax on an item, as the term item is defined in
											  G.S.
											  105-164.3, to a seller or facilitator at the time of purchase shall pay use
											  tax in accordance with G.S.
											  105-164.6 on the purchase price of the item. A person required to pay use
											  tax on its purchases shall register with the Department to obtain a Certificate of Registration.
(3) A person may apply for a Certificate of Registration by:
(A) Registering through the Department's website at
www.ncdor.gov
;
(B) Register
											  online through the Streamlined Sales Tax Registration System (SSTRS) at
https://www.streamlinedsalestax.org
; or
(C) Calling the Department at telephone number 1-877-252-3052 to request a
											  registration form, and submitting the completed registration by mail to the Department's mailing address set
											  out in 17 NCAC 01A
											  .0101.
(4) Information needed
											  to obtain a Certificate of Registration includes the following:
(A)
											  Ownership information, including North Carolina Secretary of State's business identification number, if
											  applicable.
(B) Federal Employer Identification Number (FEIN) or
											  Social Security Number for proprietorships.
(C) Legal business
											  name, owner's name, physical and mailing address of the business, all trade names, and daytime telephone
											  number.
(D) Responsible person demographics, if applicable,
											  including name, title, Social Security Number, and home address.
(E) Date when sales or purchases will begin.
(F) Whether sales will be retail, wholesale, or both.
(G) Description of business.
(H) The types of items and services that will be sold by the
											  business.
(I) Estimate of monthly sales tax.
(J) Type of accounting method that will be used whether cash or
											  accrual.
(K) Months sales will be made, if seasonal.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0100 - GENERAL PROVISIONS › Section 07B .0105 - EXPIRED - MEASURE OF TAX DUE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.11;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 2009; October 1, 1993; October 1, 1990;
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 .0100 - GENERAL PROVISIONS › Section 07B .0106 - CERTIFICATES OF EXEMPTION: SALES FOR RESALE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) For a person to purchase an item, as the term
											  item is defined in G.S.
											  105-164.3, for resale exempt from sales and use tax pursuant to
											  G.S.
											  105-164.13(5), the person shall provide each seller the
											  information required by G.S.
											  105-164.28(a) on a paper certificate or electronically.
											  The information required includes:
(1) the purchaser's name;
(2) the purchaser's address;
(3) the purchaser's certificate of registration number which shall be a
											  North Carolina certificate of registration number, another state's sales and use tax registration number, or
											  a Streamlined Sales Tax ID;
(4) the reason for the
											  exemption;
(5) the type of business; and
(6) if submitted by paper, including fax, the purchaser's signature and
											  date signed.
A purchaser shall retain in their records the certificates or
													 electronic information submitted to sellers and an invoice or other statement of the purchase price of any
													 items purchased.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0100 - GENERAL PROVISIONS › Section 07B .0107 - REPEALED - RECORDS REQUIRED TO BE KEPT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.22;
													 105-164.23;
													 105-164.25;
													 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 .0100 - GENERAL PROVISIONS › Section 07B .0108 - TRADE DISCOUNTS AND CASH DISCOUNTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Trade and Bargaining Discounts. -- A trade
											  discount is a reduction in the price a seller charges that is extended to a particular purchaser or group of
											  purchasers without reservation at the time the sale is being negotiated. A bargaining discount is a reduction
											  in the price a seller charges that is extended to a purchaser at the time the sale is being negotiated as a
											  result of bargaining between the purchaser and the seller. The sales price of an item, as the term item is
											  defined in G.S.
											  105-164.3, does not include a trade discount or bargaining discount that is
											  not reimbursed by a third party.
(b) Cash and Terms Discounts. --
											  A cash or terms discount is a reduction in the price a seller charges that is extended to the purchaser for
											  prompt payment of an invoice. The sales price of an item does not include a cash or terms discount that is
											  not reimbursed by a third party.
(c) Trade-ins and
											  Over-allowance. -- The amount of a trade-in, including an over-allowance, which is the difference between the
											  trade-in amount and the actual cash value of the trade-in, taken by a purchaser as a credit or partial
											  payment on the sale of an item is not a reduction in the sales price of the item. The trade-in is
											  consideration given towards the purchase of the item. Any applicable sales or use tax shall be computed and
											  paid on the sales price of the item without any deduction for a trade-in.
Authority
													 G.S.
													 105-164.3;
													 105-262;
Eff. February 1, 1976.
Amended
													 Eff. August 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0100 - GENERAL PROVISIONS › Section 07B .0109 - EXPIRED - APPLICATION OF TAX TO FISH BAIT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13B;
													 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 .0100 - GENERAL PROVISIONS › Section 07B .0110 - REPEALED - CHARTER BOAT OPERATORS

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. January 3, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0100 - GENERAL PROVISIONS › Section 07B .0111 - EXPIRED - STAMPS, COINS, ETC

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;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; October 1, 1993;
													 October 1, 1991; March 1, 1984;
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 .0100 - GENERAL PROVISIONS › Section 07B .0112 - OCCASIONAL AND ISOLATED SALES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) An occasional and isolated sale occurs when
											  the seller sells an item, as the term item is defined in
											  G.S.
											  105-164.3, that is not of, or similar to, the type of item that the seller
											  is engaged in the business of selling. For example, a person selling a personally owned bicycle is not making
											  an occasional and isolated sale if the person operates a bicycle store. Occasional and isolated sales do not
											  include sales of items by a facilitator liable for collecting and remitting tax on the sale.
(b) Household items. -- Owners making occasional and isolated sales of
											  household items, on which the sales or use tax due was paid at the time of the initial purchase by the owner,
											  are not required to collect and remit sales or use tax on the sale. For example, an individual making an
											  occasional and isolated sale of a personally owned boat, is not required to collect and remit sales or use
											  tax on the sale of the boat.
(c) Business items. -- Businesses
											  making occasional and isolated sales of items owned by the business, upon which the sales or use tax due was
											  paid at the time of the initial purchase by the business, are not required to collect and remit sales or use
											  tax on the sale. For example, a manufacturer's occasional and isolated sale of its worn out, obsolete, or
											  surplus machinery, accessories, and similar items is not subject to sales tax, as long as the manufacturer is
											  not engaged in the business of making retail or wholesale sales of similar property.
Authority
													 G.S.
													 105-164.3;
													 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 .0100 - GENERAL PROVISIONS › Section 07B .0113 - AUCTIONEERS AND AUCTION SALES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Auctioneers who buy or acquire tangible
											  personal property by consignment or otherwise which they sell at retail on their own account shall collect
											  and remit the tax due on such sales and must have a Certificate of Registration. This includes persons who
											  operate auction barns or similar places of business where they regularly receive merchandise on a consignment
											  or some other basis and sell such items at auction.
(b)
											  Auctioneers are not liable for collecting and remitting sales tax when they sell tangible personal property
											  for the owners strictly in the capacity of an auctioneer and charge or receive a percentage of the sales
											  price or other fee as compensation for their services. In these type transactions, the auctioneer is acting
											  as agent for the owner of the property. Examples of auction sales on which no sales tax is due are estate
											  sales of household possessions and sales of farm machinery and equipment for a farmer going out of business
											  when such sales are conducted at the property owner's home or farm.
(c) If a retail or wholesale business conducts an auction sale as, for
											  example, when it is going out of business, it shall collect and remit sales tax on any retail sales of the
											  inventory of goods which it held for resale. The tax base is the sales price of the item before deducting the
											  compensation paid to the auctioneer. Sales of store fixtures and equipment held for use in operating the
											  business are exempt from sales tax as occasional or isolated sales by someone not engaged in the business of
											  selling that kind of property.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; 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 .0100 - GENERAL PROVISIONS › Section 07B .0114 - REPEALED - BLIND MERCHANTS

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 .0100 - GENERAL PROVISIONS › Section 07B .0115 - RESEARCH SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
For purposes of
													 G.S.
													 105-164.13, purchases of scientific or research equipment, or an attachment
													 or repair part for scientific or research equipment, for use in performing research services are purchased
													 for use, not resale.
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; April 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 .0100 - GENERAL PROVISIONS › Section 07B .0116 - REPEALED - COMPUTER SOFTWARE

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; May 1, 1985; December 1, 1982; January 1, 1982;
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 .0100 - GENERAL PROVISIONS › Section 07B .0117 - PROPERTY TRANSFERS BETWEEN DIVISIONS

Current through Register Vol. 39, No. 2, July 15, 2024
A business entity having divisions, both inside and outside of North
													 Carolina, is liable for remitting the rates of sales and use tax on any purchases of items, as the term item
													 is defined in G.S.
													 105-164.3, for use in North Carolina, including any property purchased
													 outside North Carolina and imported into North Carolina for use in this State. An item received by the
													 purchaser or on behalf of the purchaser in this State is subject to sales and use tax no matter that the item
													 is designated for ultimate use outside this State. No tax is due on transfers of property by an out-of-state
													 firm to its North Carolina divisions for their use if the property was originally purchased for use outside
													 this State by the out-of-state firm and was, in fact, used by that firm outside this State for a substantial
													 period of time of at least 12 months.
Authority
													 G.S.
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. December 1, 1997; October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0100 - GENERAL PROVISIONS › Section 07B .0118 - CHANGE IN OWNERSHIP

Current through Register Vol. 39, No. 2, July 15, 2024
When a partnership dissolves and one or more of the former partners
													 starts a new business on an individual basis, each new business must complete an application for
													 registration. When a partnership or proprietorship is succeeded by a new business entity, the new entity must
													 complete an application for registration.
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; April 1, 1997;
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 .0100 - GENERAL PROVISIONS › Section 07B .0119 - REPEALED - INTEREST ON ASSESSMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.16;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1982;
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 .0100 - GENERAL PROVISIONS › Section 07B .0120 - TRANSFEREE LIABILITY

Current through Register Vol. 39, No. 2, July 15, 2024
The Secretary of Revenue may not assert a transferee liability
													 against the purchaser of a business for sales and use taxes incurred by anyone further removed along the
													 chain of registration than the purchaser's immediate predecessor, unless the Department can trace its lien
													 against specific property down through the ensuing chain of title.
Authority
													 G.S.
													 105-164.38;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. 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 .0100 - GENERAL PROVISIONS › Section 07B .0121

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-264; 11
													 U.S.C. 532;
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 .0100 - GENERAL PROVISIONS › Section 07B .0122 - COUPONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales of coupons and
											  coupon booklets to advertising agencies, promoters and other users or consumers for use in advertising
											  programs aimed at the promotion of sales by retail merchants are subject to sales or use tax. When coupons
											  issued pursuant to such programs are subsequently taken by retail merchants from their customers in
											  connection with sales of their products, the retail merchant shall charge and remit sales tax on the net
											  amount charged for the products after deduction of any credit by reason of the coupons. Such coupons are
											  considered to be for the purpose of advertising discounts or special sales prices, such as the sale of two
											  items for the price of one item, and are not considered to be a part of the sales price upon which the sales
											  tax is due.
(b) When retailers issue coupons relating to products
											  they sell and later receive the coupons from customers in connection with sales of their products, the
											  retailer shall charge and remit sales tax on the net amount charged for the products after deduction of any
											  credit by reason of the coupons. Coupons issued by retailers are considered to be for the purpose of
											  advertising discounts or reductions in the suggested sales price of products and are not considered to be a
											  part of the sales price upon which sales tax is due.
(c) When
											  manufacturers issue coupons relating to their products and the coupons are subsequently taken by retailers
											  from their customers in connection with sales of the manufacturers' products, the retailer shall charge and
											  remit sales tax on the total sales price of the products before deduction of any credit or issuance of any
											  refund by reason of any coupons. Manufacturers' coupons taken by retailers from their customers constitute
											  payment, or part payment, of the sales price of the property upon which sales tax is due. Any amounts paid by
											  the manufacturer to the retailer for the value of the coupons or for handling them are not subject to sales
											  tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-264;
Eff. September 14, 1977;
Amended Eff. October 1, 1993; June 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 .0100 - GENERAL PROVISIONS › Section 07B .0123 - EXPIRED - COMMERCIAL FISHERMEN - CERTIFICATE OF EXEMPTION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262;
Eff. July 5, 1980;
Amended
													 Eff. April 1, 2006; July 1, 2000; August 1, 1998; November 1, 1995; April 1, 1995; October 1, 1993; July 1,
													 1989;
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 .0100 - GENERAL PROVISIONS › Section 07B .0124 - REPEALED - ERRONEOUS INFORMATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. January 1, 1982;
Amended
													 Eff. October 1, 1993; October 1, 1990;
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 .0100 - GENERAL PROVISIONS › Section 07B .0125 - REPEALED - FLEA MARKETS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3(1);
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1986;
Amended
													 Eff. October 1, 1993; June 1, 1992;
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 .0100 - GENERAL PROVISIONS › Section 07B .0126 - REPEALED - HOLY BIBLES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262;
Eff. October 1, 1991;
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 .0200 - GENERAL APPLICATION OF LAW TO MANUFACTURING AND INDUSTRIAL PROCESSING › Section 07B .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-264;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; June 1, 1992; October 1, 1991; May 11, 1979; September 30, 1977;
Repealed
													 Eff. July 1, 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0200 - GENERAL APPLICATION OF LAW TO MANUFACTURING AND INDUSTRIAL PROCESSING › Section 07B .0203-.0205

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13; 105.262;
Eff. February 1,
													 1976;
Amended Eff. May 11, 1979;
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 .0200 - GENERAL APPLICATION OF LAW TO MANUFACTURING AND INDUSTRIAL PROCESSING › Section 07B .0206-.0207

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-164.28;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; July 1, 1999; August 1, 1998; October 1, 1993; March 1, 1993; August 1, 1988; November 1,
													 1982;
Repealed Eff. July 1, 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0300 - SPECIFIC TANGIBLE PERSONALTY CLASSIFIED FOR USE BY INDUSTRIAL USERS › Section 07B .0301-.0302

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, 1993; June 1, 1992; October 1, 1991; January 3, 1984;
Repealed Eff. July 1,
													 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0400 - SPECIFIC INDUSTRIES › Section 07B .0401-.0407

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;
													 105-164.21A;
													 105-262;
													 105-264;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11,
													 1979; September 30, 1977;
Repealed Eff. July 1, 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0500 - EXEMPT SALES TO MANUFACTURERS › Section 07B .0501 - REPEALED - IN GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 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 .0500 - EXEMPT SALES TO MANUFACTURERS › Section 07B .0502 - REPEALED - PACKAGING MATERIALS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; October 1, 1991;
Repealed Eff. July 1,
													 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0500 - EXEMPT SALES TO MANUFACTURERS › Section 07B .0503 - REPEALED - INGREDIENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. November 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0600 - SALES OF MILL MACHINERY AND ACCESSORIES › Section 07B .0601-.0610

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-264;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30,
													 1977;
Repealed Eff. July 1, 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0600 - SALES OF MILL MACHINERY AND ACCESSORIES › Section 07B .0611-.0612

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. November 1, 1982.