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 .1800 - HOSPITALS AND SIMILAR INSTITUTIONS › Section 07B .1802 - EXPIRED - REFUNDS TO HOSPITALS AND SIMILAR MEDICAL FACILITIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.14;
													 105-262;
													 105-264;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; August 1, 1998; April 1, 1997; August 1, 1996; October 1, 1993; October 1, 1991; May 1,
													 1990; May 1, 1985;
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TAX › Subchapter B - STATE SALES AND USE TAX › Section .1800 - HOSPITALS AND SIMILAR INSTITUTIONS › Section 07B .1803 - REPEALED - OXYGEN EQUIPMENT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Repealed Eff.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 .1800 - HOSPITALS AND SIMILAR INSTITUTIONS › Section 07B .1804-.1805 - 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; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991; January 1, 1982;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS › Section 07B .1901 - REPEALED - TIRE RECAPPING MATERIALS

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Repealed Eff. March 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS › Section 07B .1902 - SECONDHAND TIRES

Current through Register Vol. 39, No. 2, July 15, 2024
Sales to users or consumers of secondhand tires that have been
													 recapped or retreaded are subject to sales or use tax on the full sales price without any deduction whatever
													 on account of any trade-in credit or allowance. Sales to users or consumers of unrecapped or unretreaded
													 secondhand tires are also subject to sales or use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS › Section 07B .1903-.1904

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; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993;
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 .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS › Section 07B .1905 - TIRE RETREADERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales by Tire Retreaders:
(1) Sales of Retreaded Tires. - Pursuant to
											  G.S.
											  105-164.4, the sales price of a retreaded tire is subject to sales and use
											  tax on the sales price of the retreaded tire, without any deduction for any trade-in credit or
											  allowance.
(2) Tire Retreading Services. - Pursuant to
											  G.S.
											  105-164.4, the gross receipts derived from tire retreading services are
											  subject to sales and use tax, without any deduction for any trade-in credit or allowance.
(3) Sales of Other Parts or Services. -- The sales price of other items
											  sold by a tire retreader including shoes, valves, dust caps, and repair, maintenance, and installation
											  services are subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS › Section 07B .1906 - REPEALED - SCRAP TIRE DISPOSAL FEE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G. S.
													 105-262;
													 105-264;
													 130A-309.55;
													 130A-309.56;
Eff. October 1, 1990;
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 .2000 - SALES AND GIFTS BY EMPLOYERS TO EMPLOYEES › Section 07B .2001 - SALES TO EMPLOYEES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Pursuant to
											  G.S.
											  105-164.4, an employer engaged in business in this State shall collect and
											  remit the sales and use tax due on the retail sale of an item, as the term item is defined in
											  G.S.
											  105-164.3, to an employee. The tax due shall be computed on the sales price
											  of the item. An employer required to collect sales or use tax shall register with the Department in
											  accordance with 17 NCAC 07B
											  .0104. The fact that an employer's sales are infrequent, comprise only a small
											  fraction of the total business, or are to employees only, shall not relieve an employer of these
											  requirements.
(b) Employees shall pay the sales or use tax due on
											  the purchase of an item from their employer, pursuant to
											  G.S.
											  105-164.4 and
											  G.S.
											  105-164.6. The tax due shall be computed on the sales price or purchase
											  price of the item.
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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2000 - SALES AND GIFTS BY EMPLOYERS TO EMPLOYEES › Section 07B .2002 - GIFTS AND WAGES TO AN EMPLOYEE OR OTHER PERSON

Current through Register Vol. 39, No. 2, July 15, 2024
Pursuant to
													 G.S.
													 105-164.4, an employer shall pay the sales or use tax due on the purchase
													 of an item, as the term item is defined in
													 G.S.
													 105-164.3, that is provided to an employee or other person as a gift or as
													 compensation. The tax due shall be computed on the sales price or purchase price of the item given away,
													 irrespective of whether the item is fabricated, produced, manufactured, or processed by the employer, or
													 acquired elsewhere.
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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2100 - ELECTRICITY: PIPED NATURAL GAS: BOTTLED GAS: COAL: COKE: FUEL OIL: OXYGEN: ACETYLENE: HYDROGEN: LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES › Section 07B .2101 - ELECTRICITY, PIPED NATURAL GAS, AND OTHER FUEL

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Gross Receipts. -- For purposes of this Rule, "gross receipts" means
											  the total amount or consideration for which the item subject to tax is sold or purchased and includes:
(1) All charges, costs, credits, and discounts included in the "sales
											  price" as defined in G.S.
											  105-164.3;
(2) All charges for
											  items provided in the production and delivery of the taxable item to customers, even if some charges are
											  billed separately from the charge for metered services;
(3)
											  Separately stated charges billed to customers for repair, maintenance, and installation services or
											  contribution in aid of construction; and
(4) The amount actually
											  charged to customers for the taxable item consumed during the billing period, even if a customer participates
											  in an equal pay agreement.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2100 - ELECTRICITY: PIPED NATURAL GAS: BOTTLED GAS: COAL: COKE: FUEL OIL: OXYGEN: ACETYLENE: HYDROGEN: LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES › Section 07B .2102 - REPEALED - SAWDUST USED AS FUEL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2009.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2100 - ELECTRICITY: PIPED NATURAL GAS: BOTTLED GAS: COAL: COKE: FUEL OIL: OXYGEN: ACETYLENE: HYDROGEN: LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES › Section 07B .2103-.2104 - 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; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; May 1,
													 2009; October 1, 1993; October 1, 1991;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2100 - ELECTRICITY: PIPED NATURAL GAS: BOTTLED GAS: COAL: COKE: FUEL OIL: OXYGEN: ACETYLENE: HYDROGEN: LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES › Section 07B .2105 - AVIATION FUEL

Current through Register Vol. 39, No. 2, July 15, 2024
The gross receipts derived from the retail sale of aviation gasoline
													 and jet fuel are subject to the combined general rate of sales and use tax, pursuant to
													 G.S.
													 105-164.4(a)(15). For purposes of this Rule, gross
													 receipts include any federal excise tax imposed on the retailer, even if the federal excise tax is listed
													 separately on the invoice, bill of lading, or similar billing document. Gross receipts do not include federal
													 excise taxes imposed directly on a consumer if the tax is separately stated on the invoice, bill of sale, or
													 similar document given to the customer.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991; October 1, 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 .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2201 - FOOD AND FOOD PRODUCTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Retail sales and purchases of food and food
											  products not included in Paragraph (b) of this Rule are subject to the two percent local food rate of sales
											  and use tax, imposed by Articles 39, 40, and 42 of Chapter 105 of the North Carolina General Statutes, and
											  are exempt from the general State rate of sales and use tax, pursuant to
											  G.S.
											  105-164.13B. The local and transit taxes imposed by Articles 43 and 46 of
											  Chapter 105, do not apply to food and food products that are exempt from the State rate of sales and use
											  tax.
(b) The following food and food products are subject to
											  sales and use tax, pursuant to G.S.
											  105-164.4:
(1) Dietary
											  supplements.
(2) Food sold through a vending machine.
(3) Prepared food, other than bakery items sold without eating utensils by
											  an artisan bakery.
(4) Soft drinks.
(5) Candy.
(6) Food or prepared
											  food provided by prepaid meal plans.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2202 - EXPIRED - DISPOSABLE LUNCHROOM SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
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. May 1, 2009; October 1,
													 1993; October 1, 1991;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2203 - REPEALED - EMPLOYEES' MEALS

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; February 1, 1986;
Repealed Eff. July 1,
													 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2204 - MEALS ON TRAINS: PLANES: ETC

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of prepared foods or meals by railroads, Pullman cars,
													 steamships, airlines or other transportation company diners, while within this state, 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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2206 - REPEALED - GRATUITIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 150-164.13A;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 5, 1980;
Repealed Eff. February 8, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2207 - FOOD SERVICE SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
Paper doilies, paper place mats, paper coasters, paper napkins,
													 drinking straws and similar disposable items which become a part of the sale or service of food and are
													 expended by customers in consuming their meals are exempt from sales or use tax when sold to school
													 lunchrooms, restaurants, cafes, cafeterias and other such places of business selling and serving prepared
													 meals and foods. Sales of plastic or cloth place mats, cork, plastic or china coasters, china, silverware,
													 cloth napkins, tablecloths or other reusable items to restaurants, cafes, cafeterias and other similar places
													 of business for use in serving meals and not for resale are subject to the applicable statutory state and
													 local sales or use tax. Sales of patty paper and paper containers to restaurants for use in storing food are
													 subject to the applicable statutory state and local sales or use tax.
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. May 1, 2009; October 1,
													 1993; October 1, 1991; 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 .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2208 - REPEALED - FRATERITY AND SORORITY MEALS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993;
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 .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2209 - REPEALED - SCHOOL STORES' SALES

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.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2210 - SUMMER CAMPS AND SIMILAR CAMPS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) For purposes of this Rule, a summer camp is a
											  program primarily providing children and adolescents recreational, athletic, or educational facilities and
											  programming for a limited period of time during the summer vacation period. Similar camps are camps that
											  provide such facilities and programming to children and adolescents during other school breaks or to persons
											  with special needs at any time.
(b) Pursuant to
											  G.S.
											  105-164.4F(e), a summer camp or similar camp that charges
											  a weekly or monthly fee for campers enrolled in the courses or activities offered by the camp is not liable
											  for collecting sales tax on such charges, even if the fee includes food and prepared food provided to campers
											  during time spent at the camp.
Summer camps and similar camps purchasing food, prepared food, or
													 other tangible personal property that is used to provide food and prepared food to campers as part of the
													 operation of the camp shall pay sales and use tax on the purchases, pursuant to
													 G.S.
													 105-164.4.
(c) Summer
											  camps and similar camps that operate cafeterias, restaurants, snack stands, or similar places that make
											  retail sales of food, prepared food, or other tangible personal property to campers or other persons shall
											  collect and remit the sales tax on the retail sales.
(d) A person
											  who, in addition to operating a summer camp or similar camp, rents accommodations shall collect and remit the
											  sales and use tax on the gross receipts derived from such rentals of accommodations, pursuant to
											  G.S.
											  105-164.4F(b).
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2211 - REPEALED - COVER CHARGE

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;
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 .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2212 - SALES OF FISH AND OTHER SEAFOODS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A person making retail sales of fish or other
											  seafood shall collect and remit sales and use tax on the sales price of the fish or other seafood unless
											  exempt under Paragraph (b) of this Rule. The rates of sales and use tax on fish and other seafood are as
											  follows:
(1) Fish or other seafood sold for ingestion or chewing by humans
											  and that is consumed for its taste or nutritional value is subject to the two percent local food rate of
											  sales and use tax, imposed by Articles 39, 40, and 42 of Chapter 105 of the North Carolina General Statutes,
											  unless the fish or other seafood is prepared food.
(2) Fish or
											  other seafood meeting the definition of prepared food in
											  G.S.
											  105-164.4L is subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4.
(3) Live fish or
											  other seafood not intended for human consumption, such as pet fish or fish for ponds, is subject to sales and
											  use tax, pursuant to G.S.
											  105-164.4.
(4) Fish or other
											  seafood sold for bait is subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4.
(5) Other sales of
											  fish or other seafood are subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION › Section 07B .2213 - SERVICE CHARGES IMPOSED ON FOOD, BEVERAGES, OR PREPARED FOOD

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Service Charges Up
											  To 20 Percent. -- A service charge imposed by a retailer for the service of food, beverages, or prepared
											  food, is considered a tip and not subject to sales and use tax pursuant to
											  G.S.
											  105-164.4, if it meets all of the following requirements:
(1) The service charge does not exceed 20 percent of the sales
											  price.
(2) The service charges is separately stated in the price
											  list, menu, or written proposal and also in the invoice or similar billing document.
(3) The service charge is turned over to the personnel directly involved in
											  the service of the food, beverages, or prepared food, in accordance with
											  G.S.
											  95-25.6.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2300 - SALES TO OUT-OF-STATE MERCHANTS FOR RESALE › Section 07B .2301 - REPEALED - IN GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 2009; February 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2300 - SALES TO OUT-OF-STATE MERCHANTS FOR RESALE › Section 07B .2302 - EXPIRED - INTERSTATE SALE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 2006; February 1, 1988;
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 .2300 - SALES TO OUT-OF-STATE MERCHANTS FOR RESALE › Section 07B .2303 - REPEALED - REGISTRATION: WHOLESALER'S RESPONSIBILITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.5;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. February 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2400 - VETERINARIANS › Section 07B .2401 - SALES OF MEDICAL SUPPLIES AND EQUIPMENT TO VETERINARIANS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Veterinarians are the
											  consumer of items, as the term item is defined in
											  G.S.
											  105-164.3, that they use in rendering professional services. Retail sales
											  to veterinarians of medical instruments, equipment, supplies, animal blood, and other tangible personal
											  property used to test, diagnose, prevent, treat, or cure disease in animals are subject to sales or use tax,
											  pursuant to G.S.
											  105-164.4, unless exempt in accordance with Paragraph (d) or (e) of this
											  Rule. Medical instruments and equipment include knives, needles, scissors, microscopes, X-ray machines, and
											  other laboratory equipment. Medical supplies include cotton, gauze, adhesive tape, bandages, and other
											  dressings.
(b) Retail sales of dietary pet food, vitamins, joint
											  supplements, flea and tick treatments, soap, collars, toys, and identification tags used by a veterinarian in
											  the treatment of an animal or in the course of rendering professional services are subject to sales and use
											  tax, pursuant to G.S.
											  105-164.4, unless exempt in accordance with Paragraph (d) or (e) of this
											  Rule.
(c) For purposes of
											  G.S.
											  105-164.13(12), retail sales to veterinarians of durable
											  medical equipment are subject to sales and use tax because the equipment is not sold pursuant to a
											  prescription.
(d) Sales to veterinarians of drugs required by
											  federal law to be dispensed only on prescription are exempt from sales and use tax, pursuant to
											  G.S.
											  105-164.13(13).
(e) In accordance with
											  G.S.
											  105-164.13E, sales of qualifying items to veterinarians to fulfill a
											  service for a person who holds a qualifying farmer exemption certificate or a conditional farmer exemption
											  certificate are exempt from sales and use tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; August 1, 1996; April 1, 1995; October 1, 1993; October 1, 1991; August 1,
													 1986.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2400 - VETERINARIANS › Section 07B .2402 - SALES BY VETERINARIANS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales by veterinarians are subject to sales or use tax unless a
													 specific exemption applies to the sale. A veterinarian who makes taxable retail sales must register with the
													 Department and file sales and use tax returns. A veterinarian who is registered with the Department may
													 obtain a Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form E-595E. The certificate can
													 be used to purchase, without payment of tax, items the veterinarian is purchasing for resale. If a
													 veterinarian uses an item, such as flea powder, soap, or pet food, in providing professional services and
													 also sells the same type of item, the veterinarian may not know when purchasing the item whether the
													 veterinarian will use the item or sell it. For items of this type, the veterinarian may use the Streamlined
													 Sales and Use Tax Agreement Certificate of Exemption, Form E-595E, to purchase the item without payment of
													 tax. The veterinarian is then liable for remitting the applicable use tax, if the veterinarian uses the item,
													 or the applicable sales tax, if the veterinarian sells the item.
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; July 1,
													 2000; June 1, 1992; August 1, 1986; May 11, 1979;
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 .2500 - FURNITURE AND STORAGE WAREHOUSEMEN › Section 07B .2501 - WAREHOUSEMEN SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
Receipts derived from services rendered by warehousemen in moving,
													 storing, packing and shipping tangible personal property belonging to other persons are not subject to the
													 tax.
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 .2500 - FURNITURE AND STORAGE WAREHOUSEMEN › Section 07B .2502 - MOVING AND PACKING MATERIALS

Current through Register Vol. 39, No. 2, July 15, 2024
Crating, boxing, packaging and packing materials purchased by
													 warehousemen to be used by them in moving, storing, packing or shipping tangible personal property 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 .2500 - FURNITURE AND STORAGE WAREHOUSEMEN › Section 07B .2503 - SECONDHAND FURNITURE

Current through Register Vol. 39, No. 2, July 15, 2024
Except as provided in
													 17 NCAC 07B
													 .2504, sales by warehousemen of secondhand furniture or other tangible personal
													 property to which they have acquired title are subject to the applicable statutory state and local sales or
													 use tax and warehousemen making such sales must register with the department and collect and remit the tax
													 due on such sales.
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 .2500 - FURNITURE AND STORAGE WAREHOUSEMEN › Section 07B .2504 - SALES TO SATISFY LIENS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales made at auction by warehousemen to satisfy their liens
													 existing on account of any moving, storing or other service charge are deemed to be occasional or isolated
													 sales and are not subject to the 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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2601 - REPEALED - USE TAX ON EQUIPMENT BROUGHT INTO STATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; October 1, 1991; May 1, 1990; December 1, 1984;
Repealed Eff. August 1,
													 1996.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2602 - REPEALED - CONTRACTORS, SUBCONTRACTORS, AND RETAILER-CONTRACTORS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262;
													 105-264; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. October 1, 2009; August
													 1, 2002; October1, 1993; June 1, 1992; October 1, 1991; February 8, 1981;
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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2603 - ASPHALT PLANTS: CONCRETE PLANTS: WEIGH HOPPERS

Current through Register Vol. 39, No. 2, July 15, 2024
Purchases of asphalt plants, concrete plants, weigh hoppers, or
													 other equipment by real property contractors, retail-contractors, subcontractors, or other consumers to
													 produce concrete or asphalt for use in fulfilling their contracts are subject to sales and use tax, pursuant
													 to G.S.
													 105-164.4H.
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; December 1, 1984; July 5, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2604 - SAND: DIRT: STONE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Retail sales of sand, dirt, and stone to
											  consumers, including real property contractors, retailer-contractors, or subcontractors for use in fulfilling
											  their contracts, are subject to sales and use tax unless exempt in accordance with Paragraph (b) of this
											  Rule.
(b) Pursuant to
											  G.S.
											  105-164.13(3), sales of sand, dirt, and stone from mines
											  are exempt from sales and use tax when sold in their original or unmanufactured state by the producer in the
											  capacity of producer.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. 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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2605 - SANDBLAST SAND

Current through Register Vol. 39, No. 2, July 15, 2024
Retail sales of sandblast sand to consumers, including real property
													 contractors, retailer-contractors, or subcontractors for use in fulfilling their contracts, are subject to
													 sales and use tax, pursuant to G.S.
													 105-164.4H.
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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2606-.2607 - EXPIRED

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; Article 46;
Eff. February 1, 1976;
Amended Eff. October 1, 2009; August
													 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990; 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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2608 - REPEALED - PLUMBING: HEATING CONTRACTORS: PURCHASES

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, 2009; October 1, 1993; October 1, 1991;
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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2609 - EXPIRED - PLUMBING: HEATING CONTRACTORS: SALES

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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2610 - REPEALED - PLUMBING: HEATING RETAILER CONTRACTORS

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 .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS › Section 07B .2611-.2612 - 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;
													 105-264;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 2002; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988;
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 .2700 - DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES › Section 07B .2701 - SALES TO DENTISTS AND ORTHODONTISTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Dentists and orthodontists are the consumers
											  of items, as the term item is defined in
											  G.S.
											  105-164.3, that they use in rendering professional services. Retail sales
											  to dentists and orthodontists of dental supplies, equipment, furnishings, and other tangible personal
											  property that does not become part of a dental prostheses, are subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4. Retail sales to dentists and orthodontists of durable medical
											  equipment for use in rendering professional services are subject to sales and use tax, pursuant to
											  G.S.
											  105-164.4, when the durable medical equipment is not sold pursuant to a
											  prescription.
(b) Pursuant to
											  G.S.
											  105-164.13(12), sales to dentists and orthodontists of
											  prosthetic devices for human use are exempt from sales and use tax. The term prosthetic device includes the
											  following items when purchased to become a component part of a prosthetic device worn on or in the body:
											  headgear, bows, neck straps, wires, bands, brackets, rubber bands, jackscrews, bonding agents used to attach
											  the prosthetic device to teeth, and other similar tangible person property. A prosthetic device also includes
											  a dental prosthesis. A dental prosthesis includes an artificial replacement of one or more teeth and bridges,
											  crowns, and dentures.
(c) Pursuant to
											  G.S.
											  105-164.13(13), sales to dentists and orthodontists of
											  drugs required by federal law to be dispensed only on prescription are exempt from sales and use
											  tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; October 1, 1991; January 3, 1984; November 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2700 - DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES › Section 07B .2702 - SALES TO DENTAL LABORATORIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Sales to dental laboratories do not qualify
											  for the exemption in G.S.
											  105-164.13(5e) and
											  G.S.
											  105-164.13(8) unless they are identified in Paragraphs (b)
											  or (c) of this Rule.
(b) Pursuant to
											  G.S.
											  105-164.13(8), sales to dental laboratories of tangible
											  personal property that becomes a component part of a dental prosthesis manufactured by the dental
											  laboratories are exempt from sales and use tax.
(c) Pursuant to
											  G.S.
											  105-164.13(5e), sales to dental laboratories of machinery,
											  equipment, parts, or accessories used directly in manufacturing a dental prosthesis are exempt from sales and
											  use tax.
(d) Sales to contractors and subcontractors of
											  machinery, equipment, parts, or accessories for use by them in the performance of contracts with dental
											  laboratories are exempt from sales and use tax pursuant to
											  G.S.
											  105-164.13(5e), if the machinery, equipment, parts, or
											  accessories will be used by the dental laboratories directly in manufacturing dental prostheses.
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; June 1, 1992; October 1, 1991; January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .2700 - DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES › Section 07B .2703 - EXPIRED - DENTAL SUPPLY HOUSES

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 .2800 - FLORIST: NURSERIES: GREENHOUSES › Section 07B .2801 - FLORISTS: NURSERY AND GREENHOUSE OPERATORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) "Nursery Stock" means flowers, trees,
											  potted plants, shrubbery, and other plants grown by nurseries and greenhouse operators.
(b) Retail sales of nursery stock are subject to sales and use tax, unless
											  exempt pursuant to Paragraph (f) of this Rule.
(c) Retail sales
											  of planters, hoses, nozzles and sprayers, rain barrels, sprinklers and timers, fertilizer, insect and weed
											  control, garden tools, birdbaths, and other tangible personal property are subject to sales and use tax,
											  pursuant to G.S.
											  105-164.4.
(d) Producer of
											  Nursery Stock. -- If a nursery or greenhouse operator is the producer of an article of nursery stock, the
											  article is a product of a farm for the purposes of
											  G.S.
											  105-164.13(4b). A nursery or greenhouse operator is the
											  producer of nursery stock in either of the following circumstances:
(1) The
											  operator owns the article and grows the article from seed, cutting, or other similar propagation.
(2) The operator purchases the article of nursery stock, does not sell the
											  article during the planting season in which it was purchased, retains the article until at least the next
											  planting season, and growth is added to the article by virtue of such retention.