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 .0600 - SALES OF MILL MACHINERY AND ACCESSORIES › Section 07B .0613-.0634

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262; 105--264;
Eff. February 1,
													 1976;
Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979;
													 September 30, 1977; September 14, 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Repealed Eff.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 .0700 - SPECIFIC INDUSTRY PURCHASES › Section 07B .0701-.0716

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262;
													 105-264;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January
													 1, 1982; 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Repealed Eff.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 .0800 - ADJUSTMENTS: REPLACEMENTS: ALTERATIONS AND INSTALLATION SALES › Section 07B .0801 - MANUFACTURER'S WARRANTY AND DEALER'S WARRANTY; ADJUSTMENTS AND REPLACEMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Manufacturer's Warranty:
(1) Exempt Purchases. -- Purchases by a manufacturer of a replacement item,
											  a repair part, or repair, maintenance, and installation services to maintain or repair tangible personal
											  property or a motor vehicle pursuant to a manufacturer's warranty, as the term is defined in
											  G.S.
											  105-164.13(62a), are exempt from sales and use tax if the
											  manufacturer provides the seller a Certificate of Exemption or required data elements in accordance with
											  17 NCAC 07B
											  .0106. This exemption also applies when the manufacturer contracts with a dealer or
											  another person to make the repairs on behalf of the manufacturer pursuant to a manufacturer's warranty and
											  that dealer or person purchases the replacement item, repair part, or repair, maintenance, and installation
											  services.
(2) Tax Due On Repair Charges. -- If the manufacturer
											  does not charge the purchaser of the property being repaired for the replacement item, repair parts, or any
											  repair, maintenance, and installation services, no sales or use tax is due on the cost of the replacement
											  item, parts, or services. If the manufacturer charges the purchaser of the property being repaired for the
											  replacement item, repair parts, or any repair, maintenance, and installation services, sales and use tax is
											  due on the sales price of the item, parts, or services.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0800 - ADJUSTMENTS: REPLACEMENTS: ALTERATIONS AND INSTALLATION SALES › Section 07B .0802-.0803

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; October 1, 1988;
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 .0800 - ADJUSTMENTS: REPLACEMENTS: ALTERATIONS AND INSTALLATION SALES › Section 07B .0804 - EXPIRED - FABRICATED ARTICLES

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;
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 .0800 - ADJUSTMENTS: REPLACEMENTS: ALTERATIONS AND INSTALLATION SALES › Section 07B .0805-.0811

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;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; 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 .0900 - ADVERTISING AND ADVERTISING AGENCIES: PUBLIC RELATIONS FIRMS › Section 07B .0901 - ADVERTISING AND ADVERTISING AGENCIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Professional Services to Produce Advertising.
											  -- Advertising agencies are engaged in the business of rendering professional services when they produce
											  advertising, such as radio and television spots or newspaper, magazine, or billboard advertising, and
											  contract on their own behalf with radio and television stations, newspaper or magazine publishers, outdoor
											  advertising companies, or other media for time or space to televise, broadcast, publish, or otherwise display
											  their advertising. For purposes of G.S. 105-164.4, charges by advertising agencies for furnishing
											  such professional services are not subject to sales or use tax if the charges are separately stated on the
											  invoice or similar billing document given to the purchaser at the time of sale. For purposes of this Rule, a
											  professional service by an advertising agency is one that meets the following criteria:
(1) The agency selects or advises the client on the different kinds of
											  advertising to be used.
(2) The agency is primarily responsible
											  for developing the concept or design of the advertising.
(3) The
											  agency produces or arranges for the production of the advertising.
(4) The agency places or arranges for the placement of the advertising on
											  radio or television stations or in newspapers, magazines, or other media and the agency purchases time or
											  space in the media to display the advertising instead of delivering it to the client for placement or
											  distribution.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0900 - ADVERTISING AND ADVERTISING AGENCIES: PUBLIC RELATIONS FIRMS › Section 07B .0903 - REPEALED - HANG TAGS

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 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .0900 - ADVERTISING AND ADVERTISING AGENCIES: PUBLIC RELATIONS FIRMS › Section 07B .0904 - PUBLIC RELATIONS FIRMS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Rendering Professional Services. -- For
											  purposes of G.S.
											  105-164.4, charges by a public relations firm to plan and conduct a public
											  relations program that requires it to conduct research, opinion polls and surveys, compile data, perform
											  analysis, and present a written, oral, or electronic report of its findings to its client, are not subject to
											  sales or use tax.
(b) Purchases in Rendering Professional
											  Services. -- Purchases by a public relations firm shall be subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4, on the purchase price of any item, as the term item is defined
											  in G.S.
											  105-164.3, sourced to this State, and purchased for use in rendering
											  professional services or carrying out the goals or objectives of the plan or concept.
(c) Making Retail Sales. -- Pursuant to
											  G.S.
											  105-164.4, retail sales by public relations firms of taxable items are
											  subject to sales or use tax. Taxable items sold by public relations firms include tangible personal property
											  and certain digital property produced, fabricated, purchased, or acquired by the public relations firm and
											  sold to its client and delivered to the client or to others on behalf of its client. Taxable items sold by
											  public relations firms also include repair, maintenance, and installation services. The sales price of an
											  item includes fees charged for costs directly involved in the production of the item and charges specifically
											  associated with the fabrication, manufacture, or delivery of the item, such as charges for commissions,
											  supervision, research, transportation charges, postage, telephone and electronic messages, copying, models'
											  fees, stage props, printing, printing plates, films, positives, negatives, transparencies, and color
											  separations even though the firm may separately state such charges on the invoice, similar billing document,
											  or in the firm's records.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. October 1, 1993;
Amended Eff. April 1,
													 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1000 - BARBERS: BEAUTY SHOP OPERATORS: SHOE REPAIRMEN: WATCH REPAIRMEN › Section 07B .1002-.1003

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; February 1, 1988;
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 .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1101 - FARM MACHINERY: EQUIPMENT: SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales of items, as the term item is
											  defined in G.S.
											  105-164.3, to farmers or other persons are exempt from tax when all of the
											  following requirements are met:
(1) the farmer or other person is a
											  qualified or conditional farmer;
(2) the farmer or other person
											  has a current exemption certificate number;
(3) the item is
											  listed in G.S.
											  105-164.13E(a);
(4) the farmer or other person primarily uses the item in farming
											  operations; and
(5) the seller complies with the certificate of
											  exemption requirements in G.S.
											  105-164.28.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1102 - EXPIRED - EXPERIMENTAL FARMS

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;
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 .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1103-.1105 - 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;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 2006; August 1, 1996; October 1, 1993; August 1, 1988; July 5, 1980;
Expired Eff.
													 June 1, 2019 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1106 - REPEALED - LAYING CAGES

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. November 1, 1982; July 5, 1980;
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 .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1107-.1112 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. June 1, 2006; August 1, 1996; October
													 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1113 - REPEALED - MACHINERY STORAGE EQUIPMENT

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; August 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 .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1114-.1120 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. June 1, 2006; August 1, 1996; October
													 1, 1993; October 1, 1991; August 1, 1988; November 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 .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1121 - REPEALED - LITTER

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. September 12, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1122 - RIGHT OF WAY EQUIPMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of tractors and bush-cutting equipment to power companies,
													 railroad companies, counties, cities, and contractors for use in cutting and maintaining rights-of-way 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. June 1, 2006; 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 .1100 - QUALIFYING AND CONDITIONAL FARMERS › Section 07B .1123 - REPEALED - CERTAIN SALES TO COMMERCIAL ANIMAL FARMERS

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. June 1, 2006; August 1, 1998; August 1, 1996; May 1, 1995; October 1, 1993;
June 1, 1992;
													 February 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1200 - HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS › Section 07B .1201 - REPEALED - TAXABILITY OF GROSS RECEIPTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262; 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; August 1, 1988; July 1, 1984;
Repealed Eff. April 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1200 - HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS › Section 07B .1202 - SUPPLIES AND EQUIPMENT FOR AN ACCOMMODATION

Current through Register Vol. 39, No. 2, July 15, 2024
For purposes of
													 G.S.
													 105-164.13, a hotel, motel, inn, tourist camp, tourist cabin, or other
													 accommodation provider making purchases of supplies, equipment, or fixtures including linens, bedding,
													 bathroom supplies, cleaning supplies, and furniture are purchased for use and not resale, and the
													 accommodation provider shall pay the sales or use tax on the supplies, equipment, or fixtures at the time of
													 purchase, pursuant to G.S.
													 105-164.4.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article
													 43;
Article 44; 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 .1200 - HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS › Section 07B .1203 - REPEALED - SINGLE FAMILY COTTAGES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262;
													 105-264;
Eff. February 1, 1976;
Amended
													 Eff. September 30, 1977;
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 .1300 - SALES IN INTERSTATE COMMERCE › Section 07B .1301 - OUT-OF-STATE DELIVERIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) To
											  qualify for the exemption from sales or use tax on out-of-State deliveries set out in
											  G.S.
											  105-164.13(33a), a retailer who delivers items, as the
											  term item is defined in G.S.
											  105-164.3, to the purchaser at a point outside the State, or causes items
											  to be delivered by a common carrier or the United States Postal Service to the purchaser at a point outside
											  the State, shall maintain documentation substantiating the transportation and delivery to a point outside the
											  State. Documentation substantiating the transportation and delivery to a point outside the State shall be any
											  of the following:
(1) A waybill or bill of lading made out to the seller's
											  order calling for delivery.
(2) An insurance or registry receipt
											  issued by the United States Postal Service, or a postal service receipt.
(3) A trip sheet that is signed by the retailer's delivery agent, shows the
											  signature and address of the person who received the delivered goods outside the State, and states the
											  location and time of delivery.
(4) Retailer's records kept in the
											  ordinary course of business substantiating that a sale of certain digital property is sourced to a location
											  outside North Carolina.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1300 - SALES IN INTERSTATE COMMERCE › Section 07B .1302 - IN-STATE DELIVERIES

Current through Register Vol. 39, No. 2, July 15, 2024
Pursuant to
													 G.S.
													 105-164.4, the sales price of items, as the term item is defined in
													 G.S.
													 105-164.3, sold at retail that are delivered to a purchaser or the
													 purchaser's agent in this State are subject to sales and use tax. Tax is due even if the purchaser or the
													 purchaser's agent may subsequently transport, or employ someone else to transport the item out of this
													 State.
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; January 1, 1982;
February 8, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1300 - SALES IN INTERSTATE COMMERCE › Section 07B .1303 - GIFTS TO DONEES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A donee is a person that receives an item, as
											  the term item is defined in G.S.
											  105-164.3, from a purchaser without charge. Pursuant to
											  G.S.
											  105-164.4, retailers making sales of items sourced to this State shall
											  collect and remit the sales and use tax due on the sales price of the item, even if the item is given away by
											  the purchaser to a donee or delivered directly to a donee.
(b)
											  Pursuant to G.S.
											  105-164.6, the purchaser of items used or consumed in this State is liable
											  for use tax due on the purchase price of the items, even if the items are given away by the purchaser to a
											  donee or delivered directly to a donee, unless the sales tax is paid to the retailer at the time of
											  purchase.
(c) A retailer who, at the direction of a buyer,
											  delivers property to the purchaser's donee at a point outside the State shall maintain proof of delivery in
											  accordance with 17 NCAC 07B
											  .1301.
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; July 18, 2002; July 1,
													 1999; October 1, 1993; October 1, 1991; March 1, 1984; January 3, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1300 - SALES IN INTERSTATE COMMERCE › Section 07B .1304 - MACHINERY ENTERING STATE

Current through Register Vol. 39, No. 2, July 15, 2024
When a North Carolina vendor sells tangible personal property and
													 installs same on machinery or other property brought into this state for the purpose of having the property
													 installed thereon and the North Carolina vendor delivers the property to the vendee at a point outside this
													 state, the sale is consummated outside this state and is exempt from this state's tax.
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1300 - SALES IN INTERSTATE COMMERCE › Section 07B .1305 - FOREIGN COMMERCE: PURCHASES FOR EXPORT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Tangible personal property purchased for
											  export and exempt from sales or use tax pursuant to
											  G.S.
											  105-164.13(33) will lose its exemption if:
(1) the purchaser of the tangible personal property fails to submit Form
											  E-599C, Purchaser's Affidavit of Export, to the seller and comply with the terms and conditions listed on the
											  form; and
(2) the tangible personal property is not exported
											  within 90 days of purchase.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES › Section 07B .1401 - REPEALED - PRESCRIPTION DRUGS

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 1, 2000; October 1, 1993; May 1, 1990; August 1, 1988;
Repealed Eff. April 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES › Section 07B .1402 - REPEALED - MEDICINES: SALES TO PHYSICIANS

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; October 1, 1991; August 1, 1988;
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 .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES › Section 07B .1403 - REPEALED - NONPRESCRIPTION MEDICINES AND DRUGS

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; August 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 .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES › Section 07B .1404 - MEDICAL SUPPLIES, INSTRUMENTS, AND EQUIPMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Pursuant to
													 G.S.
													 105-164.4, sales to physicians, dentists, hospitals, or other consumers of
													 medical supplies, medical instruments, medical equipment, and laboratory equipment used to diagnose, prevent,
													 treat, or cure disease are subject to sales and use tax. For purposes of
													 G.S.
													 105-164.13, these items are not purchased for resale or pursuant to a
													 prescription. Examples of medical supplies, instruments, and equipment subject to sales and use tax include
													 the following:
(1) adhesive tape;
(2) alcohol;
(3)
											  bandages;
(4) battery chargers;
(5) bed pans;
(6) betadine
											  solution;
(7) blood glucose monitors;
(8) blood glucose test/reagent strips;
(9) blood or urine control strips;
(10) breathing circuits;
(11)
											  carbon dioxide (CO2) saturation monitors and accessories;
(12)
											  cold packs and hot packs;
(13) collection bags;
(14) cotton;
(15) crutch and
											  cane holders;
(16) cylinder tank carriers;
(17) denture adhesive;
(18)
											  dial-a-does insulin delivery devices;
(19) dressings;
(20) exam and surgical gloves;
(21) gauze;
(22) glucose for
											  insulin reactions;
(23) incontinence pads, sheets, and
											  liners;
(24) intravenous (IV) hangers;
(25) knives;
(26)
											  lancets;
(27) lubricants;
(28) microscopes;
(29)
											  mouthpieces;
(30) needles and syringes;
(31) non-corrective eye lenses;
(32) ostomy barrier wipes and powders;
(33) ostomy cleansers, deodorants, and adhesive removers;
(34) peak flow meters;
(35)
											  percussors;
(36) pulse oximeters;
(37) rollabout chairs;
(38)
											  soap;
(39) scissors;
(40) sterile water;
(41)
											  tissues;
(42) trachael suction catheters;
(43) tracheostomy care kits;
(44) tracheostomy cleaning brushes;
(45) tracheostomy masks and collars;
(46) tubing, sold by the linear foot or otherwise;
(47) urinals;
(48) urine test
											  or reagent strips or tablets; or
(49) x-ray machines.
Authority
													 G.S.
													 105-164.4;
													 105-164.6; 105.164.13; 105-262;
Eff. February 1,
													 1976;
Amended Eff. July 1, 2000; August 1, 1998; 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 .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES › Section 07B .1405 - REPEALED - INSULIN

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, 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 .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES › Section 07B .1406 - EXPIRED - BLOOD PRODUCTS: BODY TISSUE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-262;
													 105-264;
													 130A-410;
Eff. February 1, 1976;
Amended Eff. July 1, 1989; September 14, 1977;
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 .1500 - FINANCE COMPANIES: FINANCE CHARGES AND CARRYING CHARGES › Section 07B .1501 - FINANCE COMPANIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) If a finance company maintains a regular
											  place of business wherein repossessed tangible personal property is sold or placed on display for sale as an
											  adjunct to the principal business of the finance company, such finance company must register with the
											  department and collect and remit the applicable state and local tax on its sales.
(b) If a finance company, as an incident only of its finance business, has
											  occasion, from time to time, to repossess articles of tangible personal property upon which payments have
											  become delinquent and sells such tangible personal property either at public auction or at private sale, such
											  sales shall be deemed occasional sales and are not subject to the tax.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1992; 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 .1500 - FINANCE COMPANIES: FINANCE CHARGES AND CARRYING CHARGES › Section 07B .1502 - REPEALED - FINANCE AND CARRYING CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 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 .1600 - SALES TO OR BY HOSPITALS: EDUCATIONAL: CHARITABLE OR RELIGIOUS INSTITUTIONS: ETC.: AND REFUNDS THERETO › Section 07B .1601 - SALES TO OR BY NONPROFIT ENTITIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales To Nonprofits -- Sales of taxable
											  tangible personal property to a nonprofit entity for use or consumption by that entity are subject to sales
											  or use tax. Nonprofit entities include hospitals not operated for profit, educational institutions not
											  operated for profit, churches, and civic groups such as chambers of commerce, fraternities, sororities, and
											  scout clubs. Sales of building materials, supplies, fixtures, and equipment to contractors for use in the
											  performance of contracts with a nonprofit entity are also subject to sales or use tax. A nonprofit entity
											  must pay sales tax charged on its purchases and is liable for use tax on its purchases when no sales tax is
											  collected. A nonprofit entity that owes use tax must file a return in accordance with
											  17 NCAC 07B
											  .0104.
(b) Sales By Nonprofits. - Sales
											  by nonprofit entities are subject to sales or use tax unless a specific exemption applies to the sale. A
											  nonprofit entity that makes taxable retail sales must register with the Department and file sales and use tax
											  returns. A nonprofit entity that is registered with the Department may execute a Streamlined Sales Tax
											  Agreement Certificate of Exemption, form E-595E. The certificate shall not be used for items the nonprofit
											  entity intends to use or consume.
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. April 1, 2006; July 1, 2000; October
													 1, 1993; October 1, 1991; January 1, 1982; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1600 - SALES TO OR BY HOSPITALS: EDUCATIONAL: CHARITABLE OR RELIGIOUS INSTITUTIONS: ETC.: AND REFUNDS THERETO › Section 07B .1602 - REFUNDS TO NONPROFIT ENTITIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Eligibility. -- A nonprofit entity listed in
											  G.S.
											  105-164.14(b) may file Form E-585, Nonprofit and
											  Governmental Entity Claim for Refund State, County and Transit Sales and Use Taxes, to obtain a refund of
											  sales and use tax paid by it on the following purchases when used in carrying on the work of the nonprofit
											  entity:
(1) Direct purchases of an item, as the term item is defined in
											  G.S.
											  105-164.3, including reimbursement by the nonprofit entity for purchases by
											  an authorized person of tangible personal property and services on behalf of the nonprofit entity. For
											  purposes of this Rule, an authorized person is a person designated by a nonprofit entity, within its records,
											  to purchase tangible personal property and services on behalf of the nonprofit entity.
(2) Indirect purchases of building materials, supplies, fixtures, and
											  equipment that become part of or are annexed to any building or structure the entity owns or leases, and is
											  being erected, altered, or repaired for use by the entity in carrying on its nonprofit activities.
A claim for refund applies to sales and use tax paid during the
													 period for which the claim for refund is filed. Taxes for which a refund is allowed under
													 G.S.
													 105-164.14(b) are not an overpayment of tax and do not
													 accrue interest.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1600 - SALES TO OR BY HOSPITALS: EDUCATIONAL: CHARITABLE OR RELIGIOUS INSTITUTIONS: ETC.: AND REFUNDS THERETO › Section 07B .1603-.1604 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.14;
													 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 .1600 - SALES TO OR BY HOSPITALS: EDUCATIONAL: CHARITABLE OR RELIGIOUS INSTITUTIONS: ETC.: AND REFUNDS THERETO › Section 07B .1605 - CLUBS: ASSOCIATIONS: ETC

Current through Register Vol. 39, No. 2, July 15, 2024
Clubs, lodges, parents and teachers associations, scout councils and
													 similar organizations which make regular retail sales of taxable tangible personal property must register
													 with the Department of Revenue and pay the sales tax on such sales except as provided by
													 G.S.
													 105-164.13(34) and
													 G.S.
													 105-164.13(35).
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1982; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS › Section 07B .1701 - GOVERNMENTAL SALES AND PURCHASES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales to and Purchases by Governmental Entities. -- With the exception
											  of electricity, telecommunications service, and ancillary service, sales to North Carolina State agencies are
											  exempt from State and local sales or use tax if all of the conditions set out in
											  G.S.
											  105-164.13(52) are met. This exemption does not apply to
											  sales of items, as the term item is defined in
											  G.S.
											  105-164.3, to a person, including a real property contractor, for use in
											  the performance of a contract with State agencies or to sales of items to employees of State agencies.
											  Pursuant to G.S.
											  105-164.4, sales to counties, cities, and other political subdivisions are
											  subject to sales and use tax.
(b) Taxable Sales by Governmental
											  Entities. -- A governmental entity, including a State agency that sells items at retail is a retailer. A
											  governmental entity that is a retailer shall register with the Department, in accordance with
											  17 NCAC 07B
											  .0104, and report, collect, and remit sales and use tax due on retail sales. The
											  annual refund for certain governmental entities, as provided by
											  G.S.
											  105-164.14(c), does not apply to the tax due on retail
											  sales made by a governmental entity. Governmental entities registered with the Department may purchase items
											  for resale without paying sales tax to the seller by providing a completed Certificate of Exemption in
											  accordance with 17 NCAC 07B
											  .0106.
(c) Sales to the North Carolina
											  Department of Transportation. - Sales of items to the Department of Transportation are exempt from State,
											  local, and transit rates of sales and use tax, pursuant to
											  G.S.
											  105-164.13(40). This exemption does not apply to sales of
											  items to a person, including a real property contractor, for use in the performance of a contract with the
											  Department of Transportation or to sales of items to an employee of the Department of
											  Transportation.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-187.52;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. October 1, 2009; August
													 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; February 1,
													 1987.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS › Section 07B .1702 - REFUNDS TO COUNTIES, CITIES, AND OTHER GOVERNMENTAL ENTITIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Eligibility. -- A
											  governmental entity listed in G.S.
											  105-164.14(c) may file Form E-585, Nonprofit and
											  Governmental Entity Claim for Refund for State, County and Transit Sales and Use Taxes, to obtain a refund of
											  sales and use tax paid by it on the following purchases:
(1) Direct
											  purchases of items, as the term item is defined in
											  G.S.
											  105-164.3.
(2) Indirect
											  purchases of building materials, supplies, fixtures, and equipment that become part of or are annexed to any
											  building or structure the entity owns or leases, and is being erected, altered, or repaired for use by the
											  entity.
A claim for refund applies to sales and use tax paid during the
													 period for which the claim for refund is filed. Taxes for which a refund is allowed under
													 G.S.
													 105-164.14(c) are not an overpayment of tax and do not
													 accrue interest.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS › Section 07B .1703 - REPEALED - SALES TO STATE

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; October 1, 1991; July 5, 1980;
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 .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS › Section 07B .1704 - GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
G.S. 105-164.14(c) lists the governmental
													 entities eligible for annual refunds of sales and use tax paid on certain direct purchases. A governmental
													 entity not listed in that subsection is not eligible for an annual refund. The governmental entities that are
													 not eligible for an annual refund include the following:
(1) An
											  alcoholic beverage control board.
(2) A community college
											  established under G.S. 115D.
(3) A drainage district.
(4) A housing authority.
Authority
													 G.S.
													 105-164.6;
													 105-164.14;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS › Section 07B .1705 - HOUSING AUTHORITIES

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of items, as the term item is defined in
													 G.S.
													 105-164.3, to housing authorities created and existing under Chapter 157 of
													 the North Carolina General Statutes for use in carrying on their activities are subject to the statutory
													 rates of sales and use tax pursuant to G.S. 105-164.4, and such housing authorities are not entitled
													 to refunds under the provisions of G.S. 105-164.14.
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; August 1, 1988; March 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS › Section 07B .1706 - REPEALED - PRISON CONCESSION STANDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-264;
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 .1800 - HOSPITALS AND SIMILAR INSTITUTIONS › Section 07B .1801 - SALES TO AND PURCHASES BY HOSPITALS AND SIMILAR INSTITUTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) General. --
											  Hospitals and similar institutions are primarily engaged in rendering services and are the consumers of all
											  items, as the term item is defined in G.S. 105-164.3, they purchase for use in connection with the
											  operation of the hospital or similar institutions. Pursuant to
											  G.S.
											  105-164.4, hospitals and similar institutions purchasing items for use,
											  such as linens, soap, toilet paper, facial tissues, and other supplies, shall pay sales or use tax due on the
											  purchase of the items. For purposes of this Rule, similar institutions include nursing homes, ambulatory
											  surgical facilities, psychiatric hospitals, chemical dependency facilities, and other institutions primarily
											  engaged in providing a health service, as the term is defined in
											  G.S.
											  131E-176(9a).
(b) Purchases of Drugs for Use. -- Hospitals and similar institutions are
											  the consumers of drugs and over-the-counter drugs used in administering treatment to patients. Purchases of
											  drugs and over-the-counter drugs by hospitals or similar institutions are subject to sales or use
											  tax.
(c) Purchases and Sales of -Food:
(1) Hospitals and similar institutions are the consumers of food they
											  purchase to furnish meals to patients. Pursuant to
											  G.S.
											  105-164.4 and
											  G.S.
											  105-467, purchases of food used to furnish meals to patients by hospitals
											  and similar institutions are subject to sales and use tax.
(2)
											  Hospitals and similar institutions that make sales of food to guests, visitors, employees, staff, students,
											  patients when the sale of food is not part of their health care services, or other persons shall register
											  with the Department, in accordance with 17 NCAC 07B .0104, and collect and remit the sales and use tax
											  due on the sales.
(3) If food purchased by a hospital or similar
											  institution for use in furnishing meals to patients cannot be distinguished from the food purchased for
											  resale to other persons, the hospital or similar institution may purchase all the food exempt from sales or
											  use tax, pursuant to G.S.
											  105-164.13(5), under a certificate of exemption, in
											  accordance with 17 NCAC 07B
											  .0106. A hospital or similar institution that purchases food under a certificate of
											  exemption assumes liability for payment of sales or use tax due on the purchase price of food used in
											  furnishing meals to its patients.