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 .4400 - LEASE OR RENTAL › Section 07B .4410 - ASSIGNMENT OF LEASE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Assignment of a Lease Contract and Creation
											  of a Security Interest in the Leased Property. Where upon a recourse basis a lessor assigns a lease contract
											  and gives a security interest in the leased property which is designated as such but retains title to such
											  property, the lessor remains liable for collecting and remitting tax on the lease receipts notwithstanding
											  that the lessor does not receive rental payments directly from the lessee. However, if the assignee enforces
											  the security agreement and acquires title to the leased property, he becomes the lessor of such property and
											  liable for collecting and remitting tax on the receipts from its lease or rental.
(b) Assignment of a Lease Contract Together With its Right, Title and
											  Interest in the Leased Property For Security Purposes. Where for security purposes and upon a recourse basis,
											  a lessor assigns a lease contract together with its right, title and interest in the leased property, but the
											  property will revert to the lessor at the expiration of the lease, the lessor remains liable for the
											  collecting and remitting tax on the lease receipts notwithstanding that the lessor does not receive rental
											  payments directly from the lessee.
(c) Assignment of a Lease
											  Contract and All Right, Title and Interest in the Leased Property. When a lessor assigns a lease contract
											  together with all right, title and interest in the leased property, the assignment is not for security
											  purposes and the assignor does not retain any ownership rights in the contract or the property. The assignee
											  has no recourse against the assignor. The assignee must be registered for sales and use tax purposes with
											  this state and is liable to collect and remit the tax on the remaining lease receipts. The assignor shall
											  obtain a valid certificate of resale from the assignee bearing the assignee's North Carolina sales and use
											  tax registration number.
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; February 1, 1987;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4411 - EXTENSION OF LEASES SUBJECT TO A MAXIMUM TAX

Current through Register Vol. 39, No. 2, July 15, 2024
When a maximum tax, pursuant to
													 G.S.
													 105-164.4
										105-164.6, or
													 105-164.27A would apply to the sale of tangible personal
													 property and the tangible person property is leased for a definite stipulated period of time, the lease
													 payments during the lease period are subject to the maximum tax.
(1)
											  Extension Provisions in Lease. -- If the original lease contains provisions for extension, whether by action
											  or inaction, the extended term of the lease is part of the original lease and the maximum tax applies to the
											  entire lease including any extension under the terms of the original lease.
(2) No Extension Provisions in Lease. - If the original lease does not
											  contain provisions for extension at the option of the lessee, whether by action or inaction, but a new lease
											  agreement is subsequently entered into, the maximum tax applies separately to the second lease. Any sales tax
											  payments made on the maximum tax for the first lease is not applied to the second lease.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1,
													 1976.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4412 - SALE OF LEASED PROPERTY

Current through Register Vol. 39, No. 2, July 15, 2024
When tangible personal property which has been leased is sold at
													 retail, the sale is subject to the applicable retail rate of tax without regard to any tax which has been
													 collected and remitted to the Department on receipts from the lease or rental of the
													 property.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4413 - CONDITIONAL SALES CONTRACT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A conditional sales contract is an agreement
											  that requires the following:
(1) The transfer of title under a security
											  agreement or deferred payment plan, upon completion of the required payments; or
(2) The transfer of title upon completion of required payments and payment
											  of an option price that does not exceed the greater of one hundred dollars ($100.00) or one percent of the
											  total required payments.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4414 - GOLF DRIVING RANGE FEES

Current through Register Vol. 39, No. 2, July 15, 2024
Charges by golf driving ranges for the use of the range are not
													 subject to sales or use taxes. In such cases, the person who pays the charge is generally entitled to the use
													 of a golf club, basket of balls and the driving range; thus, there is no sale or rental of tangible personal
													 property. Sales or rentals of tangible personal property by such businesses are subject to the applicable
													 statutory state and local sales or use tax.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4415 - SKATING RINK FEES

Current through Register Vol. 39, No. 2, July 15, 2024
Charges for the use of a skating rink or bowling alley are not
													 subject to sales or use taxes; however, if such businesses rent tangible personal property, such as skates
													 and shoes, charges for same are subject to sales tax. Sales of tangible personal property by such businesses
													 are subject to the applicable statutory state and local sales or use tax.
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4400 - LEASE OR RENTAL › Section 07B .4416 - REPEALED - HIGHWAY USE TAX AND ALTERNATE GROSS RECEIPTS TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-187.3;
													 105-187.4;
													 105-187.5;
													 105-187.6;
													 105-187.8;
													 105-187.9;
													 105-187.11;
105-262;
Eff. October 1,
													 1991;
Amended Eff. June 1, 1992;
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 .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4501 - REPEALED - SALES BY LAUNDRIES: ECT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2009; April 1, 1997; October 1, 1993; June 1, 1992; October 1, 1991;
August 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 .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4502 - REPEALED - FUEL FOR LAUNDRIES: ETC

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; February 1, 1986; May 1, 1985;
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 .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4503 - EQUIPMENT AND SUPPLIES FOR LAUNDRIES: ETC

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
											  Pursuant to G.S. 105-164.13(10), sales to commercial laundries, and pressing and dry cleaning establishments
											  of laundry and dry cleaning machinery used in the direct performance of the laundering or the pressing and
											  cleaning service, as well as parts and accessories attached to such equipment and lubricants applied to such
											  equipment, and tangible personal property listed in G.S. 105-164.13(10)a are exempt from sales and use tax.
											  Examples of items exempt from sales and use tax when purchased by commercial laundries and pressing and dry
											  cleaning establishments include the following:
(1) water heaters, water
											  softener tanks, central control collection systems, marking machines, packaging machines, and folding
											  machines;
(2) hydraulic fluids used in laundry and dry cleaning
											  machinery;
(3) boiler compounds used in boilers furnishing water
											  or steam to the laundering, pressing or cleaning machinery;
(4)
											  steam hose leading directly from the boiler to the laundering and dry cleaning machinery;
(5) press pads and covers for laundering and dry cleaning
											  machinery;
(6) baskets, hampers, casters, or other containers
											  used between the laundering and cleaning processes to transport or contain garments being laundered or
											  cleaned;
(7) carbon and carbon filters used for reprocessing
											  cleaning compounds;
(8) lint rolls and refills;
(9) conveyors used to transport garments along the laundering, cleaning,
											  and pressing line during the process but not conveyors used before the laundering, cleaning, and pressing
											  process begins or after it has been completed;
(10) boiler room
											  machinery, including valves, fittings and water pumps; and
(11)
											  transformers located on or adjacent to motors that power machinery used in the direct performance of
											  laundering and cleaning services.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4504 - EXPIRED - LAUNDRY SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4505 - REPEALED - MISCELLANEOUS LAUNDRY 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;
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 .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4506-.4507

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991;
Repealed Eff. March 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4508 - LAUNDRY BUSINESS: INTERSTATE

Current through Register Vol. 39, No. 2, July 15, 2024
When a North Carolina dry cleaning firm performs cleaning services
													 within this state, the place where the garments are delivered is the determining factor in sourcing the sale
													 for sales and use tax purposes. If the solicitor delivers the garments in North Carolina, the applicable
													 statutory state and local sales or use tax is due. If the garments are delivered outside North Carolina, this
													 state's tax is not due notwithstanding whether the service is performed in this State. When a nonresident
													 cleaning plant sends an employee into this state to pick up garments which are cleaned at the plant's
													 location in another state and delivered to the customer in this state, the charge to the North Carolina
													 customer is subject to the applicable statutory state and local sales and use tax. When a nonresident
													 solicitor comes into this state to solicit cleaning business on his own behalf which he will have cleaned by
													 a nonresident cleaning plant, the solicitor is liable for collecting and remitting the tax on the gross
													 receipts derived from soliciting such business in this state.
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. August 1, 2009; October
													 1, 1993;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4509 - UNIFORM RENTALS

Current through Register Vol. 39, No. 2, July 15, 2024
Uniform rental businesses are not soliciting laundry or cleaning but
													 are soliciting rental business for themselves. The total charge to such businesses by commercial laundries
													 and dry cleaners for laundering or dry cleaning articles of tangible personal property which are to be leased
													 or rented are subject to the applicable statutory state and local sales or use tax.
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. May 1, 2009; October 1,
													 1993; October 1, 1991;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4510 - INDEPENDENT CLEANING SOLICITORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Independent Cleaning Solicitors. -- For
											  purposes of this Rule, an independent cleaning solicitor is a person engaged in the business of soliciting
											  laundry, dry cleaning, or hat blocking services to customers but engages another business to perform the
											  laundering, dry cleaning, or hat blocking.
(b) Sales by
											  Independent Cleaning Solicitors. -- An independent cleaning solicitor making sales is a retailer, as defined
											  in G.S.
											  105-164.3, and is liable for collecting and remitting the sales and use tax
											  on their gross receipts derived from laundry, dry cleaning, or hat blocking services it solicits, pursuant to
											  G.S.
											  105-164.4.
(c) Purchases by
											  Independent Cleaning Solicitors. -- The purchase of laundry, dry cleaning, or hat blocking services by an
											  independent cleaning solicitor to sell to its customers from a company that performs the laundering,
											  cleaning, or other service is exempt as a wholesale sale, pursuant to
											  G.S.
											  105-164.13(61b). Independent cleaning solicitors shall
											  comply with 17 NCAC 07B
											  .0106 when purchasing laundry, dry cleaning, or hat blocking services, for the
											  purpose of resale.
Authority
													 G.S.
													 105-164.4;
													 105-164.5;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; October
													 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4511 - DYEING OF GARMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
When North Carolina laundries or dry cleaning plants accept dyeing
													 jobs which they ship to out-of-state dyers for dyeing, the North Carolina laundries or dry cleaning plants
													 are liable for collecting and remitting the applicable statutory state and local sales or use tax on the
													 charges to their customers for the dyeing work.
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. May 1, 2009; October 1,
													 1993;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4512 - REPEALED - EXCLUSION OF TAX FROM RECEIPTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 5, 1980;
Repealed Eff. August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4513 - EXPIRED - INDUCEMENTS TO CLEANING SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 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 .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4514 - CLEANING MACHINERY REPAIRS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of welding rods to commercial laundries and dry cleaning
													 operators for use in repairing machinery used directly in the laundering or dry cleaning service are exempt
													 from sales and use tax. Sales of oxygen and acetylene to such operators for use in repairing machinery 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; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; October
													 1, 1993;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES › Section 07B .4515 - REPEALED - FUEL FOR CLEANING PLANTS

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. February 1, 1986; May 1, 1985;
Repealed Eff. April 1,
													 1986.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4601 - REPEALED - SALES AND PURCHASES OF AUTOMOBILES AND OTHER MOTOR VEHICLES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.5;
													 105-164.6;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1991; July 1, 1990; February 1, 1988; March 1, 1987;
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 .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4602 - BOATS, BOAT TRAILERS, AND ACCESSORIES

Current through Register Vol. 39, No. 2, July 15, 2024
A retail sale of a boat with a boat trailer is considered to be the
													 sale of two separate articles. The retail sale of the boat trailer, a motor vehicle within the meaning of the
													 statute, is subject to the three percent highway use tax. The retail sale of the boat is subject to the three
													 percent rate of tax with a maximum tax of one thousand five hundred dollars ($1,500.00) applicable to the
													 sale of any boat except for those sales exempt from tax under the provisions of
													 G.S.
													 105-164.13(9). The tax shall be computed on the gross
													 sales price of the boat, including charges for the boat motor, fenders, boat and motor controls, compasses,
													 windshields, horns, lights, or any other parts or accessories, all of which must be attached thereto at the
													 time of delivery to the purchaser, labor for installing such parts and accessories, freight or any other
													 charge for preparing the boat for sale. Life jackets, life rings, cushions, flares, fire extinguishers and
													 rope are considered to be safety equipment rather than accessories to the boat and sales of such items at
													 retail are subject to the general State tax and any applicable local sales or use tax notwithstanding they
													 are sold with the boat. Parts and accessories, including boat motors, fenders, boat and motor controls,
													 lights, windshields, horns and other above-named items sold separately from the sale of a boat are also
													 subject to the general State tax and any applicable local sales or use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2002; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4603-.4604

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.5;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; October 1, 1993;
													 June 1, 1992; October 1, 1991; July 1, 1990;
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 .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4605 - REPEALED - MOTOR VEHICLES TRADED IN

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 8, 1981;
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 .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4606 - REPEALED - MOTOR VEHICLES USED BY DEALERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1990; March 1, 1984;
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 .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4607-.4608

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. January 3, 1984; July 5, 1980;
Repealed Eff. October 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4609 - FIRE TRUCKS AND EQUIPMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Firefighting Equipment.
											  -- Retail sales of items such as axes, brooms, buckets, shovels, ropes, general purpose tools, gas masks,
											  first aid kits, blankets, portable pumps, and portable fire extinguishers are subject to sales and use tax,
											  pursuant to G.S. 105-164.4. Such items are subject to sales and use tax even if they are sold with fire
											  trucks, as the items are firefighting equipment rather than accessories to the fire truck.
(b) Privately Owned Fire Trucks. -- Retail sales of privately owned fire
											  trucks or vehicles that have permanently attached firefighting equipment and are used only for firefighting
											  purposes are classified as special mobile equipment, not a motor vehicle as defined in G.S. 105-164.3, and
											  sales thereof are not exempt under G.S. 105-164.13(32), but are subject to sales and use tax, pursuant to
											  G.S. 105-164.4.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; October 1, 1993;
													 October 1, 1991; July 1, 1990; January 3, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4610 - REPEALED - MOTOR VEHICLES: SALES BY FEDERAL GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4611 - PARTS FROM JUNKED MOTOR VEHICLES

Current through Register Vol. 39, No. 2, July 15, 2024
Persons, firms, or corporations engaged in the business of making
													 retail sales of used parts from junked motor vehicles are liable for collecting and remitting the applicable
													 rate of tax on such sales. When traded-in or repossessed articles are dismantled and the parts therefrom are
													 sold at retail by such businesses, the parts lose their identity as traded-in or repossessed articles and are
													 subject to the tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; March 1, 1993; July 5, 1980;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4612-.4613

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1990; July 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 .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4614 - RECREATIONAL VEHICLES

Current through Register Vol. 39, No. 2, July 15, 2024
The definition of motor vehicle in G.S. 105-164.3 includes camper
													 trailers, fifth-wheel trailers, motor homes, and travel trailers, as defined in G.S. 20-4.01, that are
													 designed primarily for use upon the highways. The definition of motor vehicle in G.S 105-164.3 does not
													 include truck campers, as defined in G.S. 20-4.01.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; October 1, 1993;
													 October 1, 1991; October 1, 1990; July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4615 - REPEALED - MANUFACTURED HOMES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; October 1, 1993;
													 October 1, 1991; July 1, 1990; January 3, 1984;
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 .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4616 - REPEALED - DOUBLE WIDE MOBILE HOMES

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. January 3, 1984; July 5, 1980; March 24, 1978;
Repealed Eff. July 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4617 - REPEALED - MOBILE CLASSROOM, OFFICE AND STORAGE TRAILERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1990; January 3, 1984; July 5, 1980; March 24, 1978;
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 .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4618 - REPEALED - MOTOR VEHICLE SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1991;
Repealed Eff. June 1, 1992.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4600 - MOTOR VEHICLES AND BOATS › Section 07B .4619 - REPEALED - HIGHWAY USE TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-187.3;
													 105-187.4;
													 105-187.5;
													 105-187.6;
													 105-187.8;
105-187.9; 105-262;
Eff.
													 October 1, 1990;
Amended Eff. June 1, 1992; 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 .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4702 - REPEALED - PRINTING OF CONTAINERS

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. April 1, 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4703 - REPEALED - PRINTING CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 3, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4704 - REPEALED - PLATES FOR PRINTING CONTAINERS

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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4705-.4706

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;
Repealed 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 .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4707 - PRINTING CHEMICALS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of chemicals to commercial printers or publishers which enter
													 into or become an ingredient or component part of printed matter which such purchasers sell are exempt from
													 sales and use tax. Chemicals used by commercial printers and publishers for sanitation purposes 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. April 1, 2006; October 1, 1993;
													 October 1, 1991; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4708 - POSTAGE CHARGES BY PRINTERS

Current through Register Vol. 39, No. 2, July 15, 2024
Pursuant to
													 G.S.
													 105-164.13(17) and
													 18 USC 8, the face value
													 of United State Postal Service postage sold by commercial printers for printed postal cards or envelopes,
													 that are sold for use by the commercial printers' customer, is exempt from sale and use tax when the postage
													 is printed or affixed to the printed postcards or envelopes prior to sale, and when the value of the postage
													 is stated separately from other charges on the invoice or similar billing document given to the customer at
													 the time of sale.
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; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4709 - BOOKBINDING SUPPLIES: PRINTERS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of padding cement, stripping tape and stitching wire used to
													 bind or join forms, booklets, etc., printed by commercial printers for sale are exempt from tax as an
													 ingredient or component part of the manufactured products.
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 .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4710 - REPEALED - BOOKBINDERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.5;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; October 1, 1993;
													 October 1, 1991;
Repealed Eff. June 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4711-.4712

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; May 1, 1985;
Repealed 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 .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4713 - EXPIRED - TYPEWRITERS SOLD TO PRINTERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; October 1, 1993;
													 October 1, 1991;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4714 - REPEALED - MOUNTING TAPE SOLD TO PRINTERS

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. April 1, 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4715 - NEWSPAPER PUBLISHERS: MACHINERY

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of machines to newspaper publishing companies for use in
													 printing their customers' addresses are subject to the applicable statutory state and local sales or use tax
													 without any maximum tax applicable thereto. Sales of addressograph plates to commercial printers for use in
													 the mailing and shipping process 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. April 1, 2006; October 1, 1993;
													 October 1, 1991;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4716

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; October 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4717 - REPEALED - PHOTOGRAPHS: NEWSPAPERS

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. April 1, 2006.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS › Section 07B .4718 - REPRODUCTION PROOFS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of reproduction proofs to commercial printers to be used to
													 produce negatives which are then used to produce plates for the printing of tangible personal property for
													 sale are exempt from tax.
Authority
													 G.S.
													 105-164.3;
													 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 .4800 - BASIS OF REPORTING › Section 07B .4801 - RECORDS REQUIRED TO BE KEPT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Persons making sales or purchases of an item,
											  as the term item is defined in G.S.
											  105-164.3, shall keep records as required in
											  G.S.
											  105-164.22 that establish the amount of the person's sales and use tax
											  liability. Documentation shall be kept until the statute of limitations to request a refund and to be issued
											  a proposed assessment have expired, as set out in
											  G.S.
											  105-241.6 and
											  G.S.
											  105-241.8. Records to establish a person's sales and use tax liability
											  include the following:
(1) All cash and credit sales, including sales under
											  any type of financing or installation plan.
(2) The amount of all
											  items purchased and copies of all bills of lading, invoices, and purchase orders.
(3) Copies of all sales invoices furnished by wholesale merchants that
											  shall show the name and address of the purchaser, the date of purchase, the item or items purchased, and the
											  purchase price of the item.
(4) All deductions and exemptions
											  claimed in sales and use tax returns for each transaction.
(5)
											  All purchase, sales, and inventory records for items, as the term item is defined in
											  G.S.
											  105-164.3, used or consumed in the conduct of business.
(6) A true and complete inventory of the value of the materials, supplies,
											  goods or merchandise on hand.
(7) All exemption certificates, and
											  records of all sales made to a person furnishing an exemption certificate.
(8) All affidavits of capital improvement or other records that establish a
											  transaction is a real property contract. For purposes of this Rule, other records means written records that
											  establish a transaction is a capital improvement.
(9) All
											  affidavits certifying tax paid by the purchaser on an item that becomes a part of real property.
(10) Records of all sales made through a facilitator engaged in business in
											  the State.
(11) All affidavits of export.
(12) All shipping records for items that are delivered.
(13) All agreements with facilitators.
(14) All bank account records.
(15) All point-of-sale records and cash register z-tapes.
(16) Any other document, report, form, or other similar record that
											  establishes a person's sales and use tax liability.