NCAC Table of Contents
NCAC
NCAC > Title 17 - Revenue > Chapter 07 - Sales and Use Tax and Manufacturing Privilege Tax
Chapter 07 (consolidated)Sales and Use Tax and Manufacturing Privilege TaxHTML | DOC
SubChapter AHTML | DOC
17 NCAC 07A .0101-.0103REPEALEDHTML | DOC
 
SubChapter BHTML | DOC
17 NCAC 07B .0101REPEALED - IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAXHTML | DOC
17 NCAC 07B .0102-.0103REPEALEDHTML | DOC
17 NCAC 07B .0104RETURNSHTML | DOC
17 NCAC 07B .0105MEASURE OF TAX DUEHTML | DOC
17 NCAC 07B .0106CERTIFICATES OF EXEMPTION: SALES FOR RESALEHTML | DOC
17 NCAC 07B .0107REPEALED - RECORDS REQUIRED TO BE KEPTHTML | DOC
17 NCAC 07B .0108TRADE DISCOUNTS AND CASH DISCOUNTSHTML | DOC
17 NCAC 07B .0109APPLICATION OF TAX TO FISH BAITHTML | DOC
17 NCAC 07B .0110REPEALED - CHARTER BOAT OPERATORSHTML | DOC
17 NCAC 07B .0111STAMPS, COINS, ETC.HTML | DOC
17 NCAC 07B .0112SALES OF HOUSEHOLD GOODSHTML | DOC
17 NCAC 07B .0113AUCTIONEERS AND AUCTION SALESHTML | DOC
17 NCAC 07B .0114REPEALED - BLIND MERCHANTSHTML | DOC
17 NCAC 07B .0115RESEARCH SERVICESHTML | DOC
17 NCAC 07B .0116REPEALED - COMPUTER SOFTWAREHTML | DOC
17 NCAC 07B .0117PROPERTY TRANSFERS BETWEEN DIVISIONSHTML | DOC
17 NCAC 07B .0118CHANGE IN OWNERSHIPHTML | DOC
17 NCAC 07B .0119REPEALED - INTEREST ON ASSESSMENTSHTML | DOC
17 NCAC 07B .0120TRANSFEREE LIABILITYHTML | DOC
17 NCAC 07B .0121BANKRUPT'S LIABILITYHTML | DOC
17 NCAC 07B .0122COUPONSHTML | DOC
17 NCAC 07B .0123COMMERCIAL FISHERMEN - CERTIFICATE OF EXEMPTIONHTML | DOC
17 NCAC 07B .0124REPEALED - ERRONEOUS INFORMATIONHTML | DOC
17 NCAC 07B .0125REPEALED - FLEA MARKETSHTML | DOC
17 NCAC 07B .0126REPEALED - HOLY BIBLESHTML | DOC
17 NCAC 07B .0201-.0202REPEALEDHTML | DOC
17 NCAC 07B .0203-.0205REPEALEDHTML | DOC
17 NCAC 07B .0206-.0207REPEALEDHTML | DOC
17 NCAC 07B .0301-.0302REPEALEDHTML | DOC
17 NCAC 07B .0401-.0407REPEALEDHTML | DOC
17 NCAC 07B .0501REPEALED - IN GENERALHTML | DOC
17 NCAC 07B .0502REPEALED - PACKAGING MATERIALSHTML | DOC
17 NCAC 07B .0503REPEALED - INGREDIENTSHTML | DOC
17 NCAC 07B .0601-.0610REPEALEDHTML | DOC
17 NCAC 07B .0611-.0612REPEALEDHTML | DOC
17 NCAC 07B .0613-.0634REPEALEDHTML | DOC
17 NCAC 07B .0701-.0716REPEALEDHTML | DOC
17 NCAC 07B .0801ADJUSTMENTS AND REPLACEMENTSHTML | DOC
17 NCAC 07B .0802-.0803REPEALEDHTML | DOC
17 NCAC 07B .0804FABRICATED ARTICLESHTML | DOC
17 NCAC 07B .0805-.0811REPEALEDHTML | DOC
17 NCAC 07B .0901ADVERTISING AND ADVERTISING AGENCIESHTML | DOC
17 NCAC 07B .0902ADVERTISING ARTISTSHTML | DOC
17 NCAC 07B .0903REPEALED - HANG TAGSHTML | DOC
17 NCAC 07B .0904PUBLIC RELATIONS FIRMSHTML | DOC
17 NCAC 07B .1001BARBER AND BEAUTICIAN SUPPLIESHTML | DOC
17 NCAC 07B .1002-.1003REPEALEDHTML | DOC
17 NCAC 07B .1101FARM MACHINES: MACHINERY: TOBACCO ITEMSHTML | DOC
17 NCAC 07B .1102EXPERIMENTAL FARMSHTML | DOC
17 NCAC 07B .1103TRACTORS: BACKHOES: DRAGLINESHTML | DOC
17 NCAC 07B .1104IRRIGATION EQUIPMENTHTML | DOC
17 NCAC 07B .1105ANIMAL CLIPPERSHTML | DOC
17 NCAC 07B .1106LAYING CAGESHTML | DOC
17 NCAC 07B .1107EGG CLEANING DETERGENTHTML | DOC
17 NCAC 07B .1108EGG COOLING CABINETSHTML | DOC
17 NCAC 07B .1109FEED MILLSHTML | DOC
17 NCAC 07B .1110COOLING FANSHTML | DOC
17 NCAC 07B .1111VENTILATORSHTML | DOC
17 NCAC 07B .1112SILO UNLOADERS: BARN CLEANERSHTML | DOC
17 NCAC 07B .1113REPEALED - MACHINERY STORAGE EQUIPMENTHTML | DOC
17 NCAC 07B .1114SCALESHTML | DOC
17 NCAC 07B .1115SNAPBEAN GRADERSHTML | DOC
17 NCAC 07B .1116LIQUID FERTILIZER APPLICATORSHTML | DOC
17 NCAC 07B .1117MECHANICAL POST HOLE DIGGERSHTML | DOC
17 NCAC 07B .1118SICKLE GRINDERSHTML | DOC
17 NCAC 07B .1119TOBACCO TYING MACHINESHTML | DOC
17 NCAC 07B .1120COTTON BAGS AND SHEETSHTML | DOC
17 NCAC 07B .1121REPEALED - LITTERHTML | DOC
17 NCAC 07B .1122RIGHT-OF-WAY EQUIPMENTHTML | DOC
17 NCAC 07B .1123CERTAIN SALES TO COMMERCIAL ANIMAL FARMERSHTML | DOC
17 NCAC 07B .1201REPEALED - TAxability of gross receiptsHTML | DOC
17 NCAC 07B .1202SUPPLIES AND EQUIPMENTHTML | DOC
17 NCAC 07B .1203REPEALED - SINGLE FAMILY COTTAGESHTML | DOC
17 NCAC 07B .1301OUT-OF-STATE DELIVERIESHTML | DOC
17 NCAC 07B .1302IN-STATE DELIVERIESHTML | DOC
17 NCAC 07B .1303DELIVERIES TO DONEESHTML | DOC
17 NCAC 07B .1304MACHINERY ENTERING STATEHTML | DOC
17 NCAC 07B .1305FOREIGN COMMERCE: PURCHASES FOR EXPORTHTML | DOC
17 NCAC 07B .1401REPEALED - prescription drugsHTML | DOC
17 NCAC 07B .1402REPEALED - MEDICINES: SALES TO PHYSICIANSHTML | DOC
17 NCAC 07B .1403REPEALED - NONPRESCRIPTION MEDICINES AND DRUGSHTML | DOC
17 NCAC 07B .1404MEDICAL SUPPLIES AND EQUIPMENTHTML | DOC
17 NCAC 07B .1405REPEALED - INSULINHTML | DOC
17 NCAC 07B .1406BLOOD PRODUCTS: BODY TISSUEHTML | DOC
17 NCAC 07B .1501FINANCE COMPANIESHTML | DOC
17 NCAC 07B .1502REPEALED - FINANCE AND CARRYING CHARGESHTML | DOC
17 NCAC 07B .1601SALES TO OR BY NONPROFIT ENTITIESHTML | DOC
17 NCAC 07B .1602REFUNDS TO NONPROFIT ENTITIESHTML | DOC
17 NCAC 07B .1603PARENTS AND TEACHERS ASSOCIATIONSHTML | DOC
17 NCAC 07B .1604CONTRACTOR'S TOOLSHTML | DOC
17 NCAC 07B .1605CLUBS: ASSOCIATIONS: ETC.HTML | DOC
17 NCAC 07B .1701GOVERNMENTAL SALES AND PURCHASESHTML | DOC
17 NCAC 07B .1702REFUNDS TO COUNTIES, CITIES, AND OTHER GOVERNMENTAL ENTITIESHTML | DOC
17 NCAC 07B .1703REPEALED - SALES TO STATEHTML | DOC
17 NCAC 07B .1704GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDSHTML | DOC
17 NCAC 07B .1705HOUSING AUTHORITIESHTML | DOC
17 NCAC 07B .1706REPEALED - PRISON CONCESSION STANDSHTML | DOC
17 NCAC 07B .1801SALES TO AND BY HOSPITALS AND SIMILAR INSTITUTIONSHTML | DOC
17 NCAC 07B .1802REFUNDS TO HOSPITALS AND SIMILAR MEDICAL FACILITIESHTML | DOC
17 NCAC 07B .1803REPEALED - OXYGEN EQUIPMENTHTML | DOC
17 NCAC 07B .1804OXYGENHTML | DOC
17 NCAC 07B .1805HOSPITAL SUPPLIESHTML | DOC
17 NCAC 07B .1901REPEALED - TIRE RECAPPING MATERIALSHTML | DOC
17 NCAC 07B .1902SECONDHAND TIRESHTML | DOC
17 NCAC 07B .1903-.1904REPEALEDHTML | DOC
17 NCAC 07B .1905SALES TO TIRE RECAPPERSHTML | DOC
17 NCAC 07B .1906REPEALED - SCRAP TIRE DISPOSAL FEEHTML | DOC
17 NCAC 07B .1907SCRAP TIRE DISPOSAL TAXHTML | DOC
17 NCAC 07B .2001SALES TO EMPLOYEESHTML | DOC
17 NCAC 07B .2002GIFTS TO EMPLOYEESHTML | DOC
17 NCAC 07B .2101ELECTRICITY AND OTHER FUELHTML | DOC
17 NCAC 07B .2102SAWDUST USED AS FUELHTML | DOC
17 NCAC 07B .2103PROPANE SOLD TO SCHOOLSHTML | DOC
17 NCAC 07B .2104LP GAS SOLD TO FARMERSHTML | DOC
17 NCAC 07B .2105AVIATION FUELHTML | DOC
17 NCAC 07B .2201FOOD AND FOOD PRODUCTSHTML | DOC
17 NCAC 07B .2202DISPOSABLE LUNCHROOM SUPPLIESHTML | DOC
17 NCAC 07B .2203REPEALED - EMPLOYEES' MEALSHTML | DOC
17 NCAC 07B .2204MEALS ON TRAINS: PLANES: ETC.HTML | DOC
17 NCAC 07B .2205CATERERSHTML | DOC
17 NCAC 07B .2206REPEALED - GRATUITIESHTML | DOC
17 NCAC 07B .2207FOOD SERVICE SUPPLIESHTML | DOC
17 NCAC 07B .2208REPEALED - Fraterity and Sorority MealsHTML | DOC
17 NCAC 07B .2209SCHOOL STORES' SALESHTML | DOC
17 NCAC 07B .2210MEALS AT SUMMER CAMPSHTML | DOC
17 NCAC 07B .2211REPEALED - Cover ChargeHTML | DOC
17 NCAC 07B .2212SEAFOODSHTML | DOC
17 NCAC 07B .2213SERVICE CHARGEHTML | DOC
17 NCAC 07B .2301IN GENERALHTML | DOC
17 NCAC 07B .2302INTERSTATE SALEHTML | DOC
17 NCAC 07B .2303REPEALED - REGISTRATION: WHOLESALER'S RESPONSIBILITYHTML | DOC
17 NCAC 07B .2401SALES OF MEDICAL SUPPLIES AND EQUIPMENT TO VETERINARIANSHTML | DOC
17 NCAC 07B .2402SALES BY VETERINARIANSHTML | DOC
17 NCAC 07B .2501WAREHOUSEMEN SERVICESHTML | DOC
17 NCAC 07B .2502MOVING AND PACKING MATERIALSHTML | DOC
17 NCAC 07B .2503SECONDHAND FURNITUREHTML | DOC
17 NCAC 07B .2504SALES TO SATISFY LIENSHTML | DOC
17 NCAC 07B .2601REPEALED - USE TAX ON EQUIPMENT BROUGHT INTO STATEHTML | DOC
17 NCAC 07B .2602REPEALED - CONTRACTORS, SUBCONTRACTORS, AND RETAILER-CONTRACTORSHTML | DOC
17 NCAC 07B .2603WEIGH HOPPERS SOLD TO CONTRACTORSHTML | DOC
17 NCAC 07B .2604SAND: STONE SOLD TO CONTRACTORSHTML | DOC
17 NCAC 07B .2605SANDBLAST SAND SOLD TO CONTRACTORSHTML | DOC
17 NCAC 07B .2606PRE-FABRICATED BUILDINGS: CONTRACTORSHTML | DOC
17 NCAC 07B .2607SUBCONTRACTORSHTML | DOC
17 NCAC 07B .2608REPEALED - PLUMBING: HEATING CONTRACTORS: PURCHASESHTML | DOC
17 NCAC 07B .2609PLUMBING: HEATING CONTRACTORS: SALESHTML | DOC
17 NCAC 07B .2610REPEALED - PLUMBING: HEATING RETAILER-CONTRACTORSHTML | DOC
17 NCAC 07B .2611BUILDING MATERIALSHTML | DOC
17 NCAC 07B .2612LUMBER SOLD TO COMMERCIAL FISHERMENHTML | DOC
17 NCAC 07B .2701SALES TO DENTISTS AND ORTHODONTISTSHTML | DOC
17 NCAC 07B .2702SALES TO DENTAL LABORATORIESHTML | DOC
17 NCAC 07B .2703DENTAL SUPPLY HOUSESHTML | DOC
17 NCAC 07B .2801FLORISTS: NURSERYMEN: GREENHOUSE OPERATORS AND FARMERSHTML | DOC
17 NCAC 07B .2802FLORISTS' DELIVERY ASSOCIATIONSHTML | DOC
17 NCAC 07B .2901SALES THROUGH VENDING MACHINESHTML | DOC
17 NCAC 07B .2902SALES OF VENDING MACHINESHTML | DOC
17 NCAC 07B .2903REPEALED - EXCLUSION OF TAX FROM RECEIPTSHTML | DOC
17 NCAC 07B .3001TRADE-INSHTML | DOC
17 NCAC 07B .3002REPOSSESSIONSHTML | DOC
17 NCAC 07B .3003RETURNED MERCHANDISEHTML | DOC
17 NCAC 07B .3004SECONDHAND PROPERTYHTML | DOC
17 NCAC 07B .3005REPAIR PARTS FOR USED PROPERTYHTML | DOC
17 NCAC 07B .3006REPEALED - PARTS FROM JUNKED AUTOSHTML | DOC
17 NCAC 07B .3007REPEALED - REPAIR PARTS FOR EXEMPT PROPERTYHTML | DOC
17 NCAC 07B .3008REPEALED - TRADE-UP: SALES OF USED ARTICLESHTML | DOC
17 NCAC 07B .3009TRANSFER OF REPOSSESSED ITEMS TO NEW BUSINESSHTML | DOC
17 NCAC 07B .3010REPEALED - TRADE-INS ON EXEMPT SALESHTML | DOC
17 NCAC 07B .3011USED PROPERTY SOLD FOR REPAIR CHARGESHTML | DOC
17 NCAC 07B .3012TRADE: GRAIN FOR FLOURHTML | DOC
17 NCAC 07B .3013USED PARTS FROM JUNKED PROPERTYHTML | DOC
17 NCAC 07B .3101RADIO AND TELEVISION: ETC. RECEIPTSHTML | DOC
17 NCAC 07B .3102BROADCASTING EQUIPMENTHTML | DOC
17 NCAC 07B .3103RENTAL OF FILMS: RECORDINGSHTML | DOC
17 NCAC 07B .3104BROADCASTING ACCESSORIESHTML | DOC
17 NCAC 07B .3105SALES OF DEVELOPED FILM TO TELEVISION STATIONSHTML | DOC
17 NCAC 07B .3106CABLE SERVICE PROVIDERSHTML | DOC
17 NCAC 07B .3107MOTION PICTURE PRODUCTION FIRMSHTML | DOC
17 NCAC 07B .3201TELECOMMUNICATIONS AND TELEGRAPH COMPANIESHTML | DOC
17 NCAC 07B .3202TELEPHONE COMPANY PROPERTY SUBJECT TO GENERAL RATEHTML | DOC
17 NCAC 07B .3203REPEALED - TOLL OR PRIVATE TELECOMMUNICATIONS SERVICESHTML | DOC
17 NCAC 07B .3204CELLULAR TELECOMMUNICATIONS COMPANIESHTML | DOC
17 NCAC 07B .3301EXEMPT PROSTHETIC DEVICESHTML | DOC
17 NCAC 07B .3302EXEMPT DURABLE MEDICAL EQUIPMENTHTML | DOC
17 NCAC 07B .3303-.3306REPEALEDHTML | DOC
17 NCAC 07B .3401REPEALED - memorial stone salesHTML | DOC
17 NCAC 07B .3402MONUMENT MANUFACTURERS: TOOLS AND SUPPLIESHTML | DOC
17 NCAC 07B .3403REPEALED - SUPPLIES TO INSTALL MEMORIAL STONES/MONUMENT/BRONZE GRAVE MARKERSHTML | DOC
17 NCAC 07B .3404REPEALED - BRONZE GRAVE MARKERSHTML | DOC
17 NCAC 07B .3501MACHINISTS: FOUNDRYMEN: PATTERN MAKERSHTML | DOC
17 NCAC 07B .3502REPEALED - MOLDS: DIES: MILL MACHINERYHTML | DOC
17 NCAC 07B .3503MOLDS: DIES: FOR RESALEHTML | DOC
17 NCAC 07B .3504MOLDS: DIES: RETAINED BY SELLERHTML | DOC
17 NCAC 07B .3505MOLDS: DIES: NONMANUFACTURERS' USEHTML | DOC
17 NCAC 07B .3506MOLDS: DIES: RECORD KEEPINGHTML | DOC
17 NCAC 07B .3601REPEALED - FUNERAL EXPENSESHTML | DOC
17 NCAC 07B .3602REPEALED - CREMATION CHARGESHTML | DOC
17 NCAC 07B .3603REPEALED - DEATH BENEFIT PAYMENTSHTML | DOC
17 NCAC 07B .3701REPEALED - lubricating serviceHTML | DOC
17 NCAC 07B .3702SALES OF LUBRICANTSHTML | DOC
17 NCAC 07B .3703CAR WASH BUSINESSESHTML | DOC
17 NCAC 07B .3801PREMIUMS AND GIFTSHTML | DOC
17 NCAC 07B .3802SALES OF TRADING STAMPSHTML | DOC
17 NCAC 07B .3803REDEMPTION OF TRADING STAMPSHTML | DOC
17 NCAC 07B .3804GIFT CERTIFICATESHTML | DOC
17 NCAC 07B .3901CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALSHTML | DOC
17 NCAC 07B .3902HOGSHEADS: CARDBOARD CONTAINERS: ETC.HTML | DOC
17 NCAC 07B .3903PACKAGING MATERIALS: WAREHOUSEMEN AND MOVERSHTML | DOC
17 NCAC 07B .3904MARKING MACHINESHTML | DOC
17 NCAC 07B .3905ICE HANDLING SUPPLIESHTML | DOC
17 NCAC 07B .3906EGG CARTONSHTML | DOC
17 NCAC 07B .3907REUSABLE CONTAINERSHTML | DOC
17 NCAC 07B .3908REPEALED - FOOD STORAGE SUPPLIESHTML | DOC
17 NCAC 07B .3909DRUMS FOR PACKAGING PRODUCTSHTML | DOC
17 NCAC 07B .3910RETURNABLE CONTAINERSHTML | DOC
17 NCAC 07B .3911GIFT WRAPPINGHTML | DOC
17 NCAC 07B .4001REPEALED - FERTILIZER: LIME AND LAND PLASTERHTML | DOC
17 NCAC 07B .4002FERTILIZER AND SEEDSHTML | DOC
17 NCAC 07B .4003FEED, REMEDIES, VACCINES, MEDICATIONS, AND LITTER MATERIAL FOR ANIMALSHTML | DOC
17 NCAC 07B .4004INSECTICIDES AND SIMILAR PRODUCTSHTML | DOC
17 NCAC 07B .4005REPEALED - DEFOLIANTS: INHIBITORS: ETC.HTML | DOC
17 NCAC 07B .4006HOUSEHOLD INSECTICIDES: ETC.HTML | DOC
17 NCAC 07B .4007PROCESSED MANUREHTML | DOC
17 NCAC 07B .4008BREAD USED FOR FEEDHTML | DOC
17 NCAC 07B .4009RIDING STABLESHTML | DOC
17 NCAC 07B .4010-.4011REPEALEDHTML | DOC
17 NCAC 07B .4101OBJECTS OF ARTHTML | DOC
17 NCAC 07B .4102SALES OF PHOTOGRAPHSHTML | DOC
17 NCAC 07B .4103PHOTO TINTINGHTML | DOC
17 NCAC 07B .4104BLUEPRINTSHTML | DOC
17 NCAC 07B .4105PHOTO SUPPLIES AND MATERIALSHTML | DOC
17 NCAC 07B .4106PHOTOENGRAVINGS: ELECTROTYPES: ETC.HTML | DOC
17 NCAC 07B .4107SALES OF MOVIE FILMHTML | DOC
17 NCAC 07B .4108NEGATIVE DEVELOPINGHTML | DOC
17 NCAC 07B .4109BLUEPRINTS SOLD TO ARCHITECTSHTML | DOC
17 NCAC 07B .4110BLUEPRINTS SOLD BY ARCHITECTSHTML | DOC
17 NCAC 07B .4201IN GENERALHTML | DOC
17 NCAC 07B .4202EXEMPT SALES TO THE UNITED STATES GOVERNMENTHTML | DOC
17 NCAC 07B .4203CONTRACTORS FOR THE FEDERAL GOVERNMENTHTML | DOC
17 NCAC 07B .4204GOVERNMENT AGRICULTURAL OFFICESHTML | DOC
17 NCAC 07B .4205FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEMHTML | DOC
17 NCAC 07B .4206FED SAVINGS/LOAN ASSOC, NATL BANKS/ST BANKS/ST CHARTERED CREDIT UNIONSHTML | DOC
17 NCAC 07B .4207RESERVE OFFICERS' UNIFORMSHTML | DOC
17 NCAC 07B .4208POSTAL EMPLOYEES' ASSOCIATIONSHTML | DOC
17 NCAC 07B .4209BUSINESSES IN FEDERAL AREASHTML | DOC
17 NCAC 07B .4210CHEROKEE INDIAN RESERVATIONHTML | DOC
17 NCAC 07B .4301REFUNDS TO INTERSTATE CARRIERSHTML | DOC
17 NCAC 07B .4302REFUNDS TO RAILROAD COMPANIESHTML | DOC
17 NCAC 07B .4303APPLICATIONHTML | DOC
17 NCAC 07B .4401LEASE RECEIPTSHTML | DOC
17 NCAC 07B .4402ROYALTIESHTML | DOC
17 NCAC 07B .4403MAINTENANCE OF LEASED PROPERTYHTML | DOC
17 NCAC 07B .4404EQUIPMENT FURNISHED WITH OPERATORHTML | DOC
17 NCAC 07B .4405LEASE WITH OPTION TO PURCHASEHTML | DOC
17 NCAC 07B .4406INSURANCE ON LEASED PROPERTYHTML | DOC
17 NCAC 07B .4407REPEALED - leases for out of state useHTML | DOC
17 NCAC 07B .4408LEASES: OUT OF STATE NEGOTIATIONSHTML | DOC
17 NCAC 07B .4409REPEALED - LEASED PROPERTY: MAINTENANCEHTML | DOC
17 NCAC 07B .4410ASSIGNMENT OF LEASEHTML | DOC
17 NCAC 07B .4411EXTENSION OF LEASESHTML | DOC
17 NCAC 07B .4412SALE OF LEASED PROPERTYHTML | DOC
17 NCAC 07B .4413CONDITIONAL SALES CONTRACTHTML | DOC
17 NCAC 07B .4414GOLF DRIVING RANGE FEESHTML | DOC
17 NCAC 07B .4415SKATING RINK FEESHTML | DOC
17 NCAC 07B .4416REPEALED - HIGHWAY USE TAX AND ALTERNATE GROSS RECEIPTS TAXHTML | DOC
17 NCAC 07B .4501REPEALED - SALES BY LAUNDRIES: ECT.HTML | DOC
17 NCAC 07B .4502REPEALED - FUEL FOR LAUNDRIES: ETC.HTML | DOC
17 NCAC 07B .4503EQUIPMENT AND SUPPLIES FOR LAUNDRIES: ETC.HTML | DOC
17 NCAC 07B .4504LAUNDRY SUPPLIESHTML | DOC
17 NCAC 07B .4505REPEALED - MISCELLANEOUS LAUNDRY EQUIPMENTHTML | DOC
17 NCAC 07B .4506-.4507REPEALEDHTML | DOC
17 NCAC 07B .4508LAUNDRY BUSINESS: INTERSTATEHTML | DOC
17 NCAC 07B .4509UNIFORM RENTALSHTML | DOC
17 NCAC 07B .4510INDEPENDENT CLEANING SOLICITORSHTML | DOC
17 NCAC 07B .4511DYEING OF GARMENTSHTML | DOC
17 NCAC 07B .4512REPEALED - EXCLUSION OF TAX FROM RECEIPTSHTML | DOC
17 NCAC 07B .4513INDUCEMENTS TO CLEANING SERVICESHTML | DOC
17 NCAC 07B .4514CLEANING MACHINERY REPAIRSHTML | DOC
17 NCAC 07B .4515REPEALED - FUEL FOR CLEANING PLANTSHTML | DOC
17 NCAC 07B .4601REPEALED - SALES AND PURCHASES OF AUTOMOBILES AND OTHER MOTOR VEHICLESHTML | DOC
17 NCAC 07B .4602BOATS, BOAT TRAILERS, AND ACCESSORIESHTML | DOC
17 NCAC 07B .4603-.4604REPEALEDHTML | DOC
17 NCAC 07B .4605REPEALED - MOTOR VEHICLES TRADED INHTML | DOC
17 NCAC 07B .4606REPEALED - MOTOR VEHICLES USED BY DEALERSHTML | DOC
17 NCAC 07B .4607-.4608REPEALEDHTML | DOC
17 NCAC 07B .4609FIRE TRUCKS AND EQUIPMENTHTML | DOC
17 NCAC 07B .4610REPEALED - MOTOR VEHICLES: SALES BY FEDERAL GOVERNMENTHTML | DOC
17 NCAC 07B .4611PARTS FROM JUNKED MOTOR VEHICLESHTML | DOC
17 NCAC 07B .4612-.4613REPEALEDHTML | DOC
17 NCAC 07B .4614PICKUP CAMPERS: TRAILERSHTML | DOC
17 NCAC 07B .4615REPEALED - MANUFACTURED HOMESHTML | DOC
17 NCAC 07B .4616REPEALED - DOUBLE-WIDE MOBILE HOMESHTML | DOC
17 NCAC 07B .4617REPEALED - MOBILE CLASSROOM, OFFICE AND STORAGE TRAILERSHTML | DOC
17 NCAC 07B .4618REPEALED - MOTOR VEHICLE SUPPLIESHTML | DOC
17 NCAC 07B .4619REPEALED - HIGHWAY USE TAXHTML | DOC
17 NCAC 07B .4701COMMERCIAL PRINTERS AND PUBLISHERSHTML | DOC
17 NCAC 07B .4702REPEALED - PRINTING OF CONTAINERSHTML | DOC
17 NCAC 07B .4703REPEALED - PRINTING CHARGESHTML | DOC
17 NCAC 07B .4704REPEALED - PLATES FOR PRINTING CONTAINERSHTML | DOC
17 NCAC 07B .4705 -.4706REPEALEDHTML | DOC
17 NCAC 07B .4707PRINTING CHEMICALSHTML | DOC
17 NCAC 07B .4708POSTAGE CHARGES BY PRINTERSHTML | DOC
17 NCAC 07B .4709BOOKBINDING SUPPLIES: PRINTERSHTML | DOC
17 NCAC 07B .4710REPEALED - BookbindersHTML | DOC
17 NCAC 07B .4711 -.4712REPEALEDHTML | DOC
17 NCAC 07B .4713TYPEWRITERS SOLD TO PRINTERSHTML | DOC
17 NCAC 07B .4714REPEALED - MOUNTING TAPE SOLD TO PRINTERSHTML | DOC
17 NCAC 07B .4715NEWSPAPER PUBLISHERS: MACHINERYHTML | DOC
17 NCAC 07B .4716TYPESETTINGHTML | DOC
17 NCAC 07B .4717REPEALED - PHOTOGRAPHS: NEWSPAPERSHTML | DOC
17 NCAC 07B .4718REPRODUCTION PROOFSHTML | DOC
17 NCAC 07B .4801VENDOR'S RECORDSHTML | DOC
17 NCAC 07B .4802ACCRUAL BASISHTML | DOC
17 NCAC 07B .4803CASH BASISHTML | DOC
17 NCAC 07B .4901-.4902REPEALEDHTML | DOC
17 NCAC 07B .5001PRESCRIPTION EYEGLASSESHTML | DOC
17 NCAC 07B .5002EYEGLASS FRAMESHTML | DOC
17 NCAC 07B .5003OPHTHALMIC INSTRUMENTSHTML | DOC
17 NCAC 07B .5004TAXABLE OPTICAL SUPPLIESHTML | DOC
17 NCAC 07B .5101LEASED DEPARTMENTSHTML | DOC
17 NCAC 07B .5102TRANSIENT SELLERSHTML | DOC
17 NCAC 07B .5201CHICKS: EGGS: EXEMPTIONHTML | DOC
17 NCAC 07B .5202CHICKS: EGGS: TAXABLEHTML | DOC
17 NCAC 07B .5301CERTIFICATE OF AUTHORITYHTML | DOC
17 NCAC 07B .5302REPEALED - PROPER USE OF CERTIFICATE OF AUTHORITYHTML | DOC
17 NCAC 07B .5401-.5406REPEALEDHTML | DOC
17 NCAC 07B .5407REPEALED - PROPOSED ASSESSMENT OF WHOLESALE LICENSE FEE FORM: E-510BHTML | DOC
17 NCAC 07B .5408-.5412REPEALEDHTML | DOC
17 NCAC 07B .5413REPEALED - NOTICE OF PENALTY ASSESSMENT FORM: E-529HTML | DOC
17 NCAC 07B .5414-.5424REPEALEDHTML | DOC
17 NCAC 07B .5425REPEALED - NONRESIDENT MERCHANTS REGISTRATION APPLICATION FORM: E-572HTML | DOC
17 NCAC 07B .5426REPEALED - NONRESIDENT MERCHANTS REGISTRATION CERTIFICATE FORM: E-573HTML | DOC
17 NCAC 07B .5427REPEALED - NONRESIDENT MERCHANTS CERTIFICATE OF RESALE FORM: E-574HTML | DOC
17 NCAC 07B .5428-.5433REPEALEDHTML | DOC
17 NCAC 07B .5434REPEALED - COMMERCIAL FISHERMAN'S CERTIFICATE FORM: E-558HTML | DOC
17 NCAC 07B .5435REPEALED - CONTRACTOR'S AND SUBCONTRACTOR'S CERTIFICATE FORM: E-580.HTML | DOC
17 NCAC 07B .5436REPEALED - FARMER'S CERTIFICATE FORM: E-599HTML | DOC
17 NCAC 07B .5437REPEALED - VETERINARIAN'S CERTIFICATE FORM: E-567HTML | DOC
17 NCAC 07B .5438REPEALED - LOGGING AND PULPWOOD CERTIFICATE FORM: E-526HTML | DOC
17 NCAC 07B .5439REPEALED - MOTOR VEHICLE EXEMPTION FORM: E-599BHTML | DOC
17 NCAC 07B .5440REPEALED - PURCHASER'S AFFIDAVIT OF EXPORT FORM: E-599CHTML | DOC
17 NCAC 07B .5441REPEALED - AFFIDAVIT FOR USE TAX FORM: E-589A (MECKLENBURG COUNTY)HTML | DOC
17 NCAC 07B .5442REPEALED - REQUEST FOR SALES/USE TAX CREDIT BY VENDEE FORM: E-599MHTML | DOC
17 NCAC 07B .5443REPEALED - SALES AND USE TAX CHART: E-502C: SIX PERCENTHTML | DOC
17 NCAC 07B .5444REPEALED - SEMIMONTHLY SALES AND USE TAX REPORT FORM: E-500DHTML | DOC
17 NCAC 07B .5445REPEALED - COMMERCIAL LIVESTOCK/POULTRY FARMERS' CERT. FORM: E-599SHTML | DOC
17 NCAC 07B .5446REPEALED - CERTIFICATE OF EXEMPTION FORM: E-599THTML | DOC
17 NCAC 07B .5447-.5448REPEALEDHTML | DOC
17 NCAC 07B .5449-.5458REPEALEDHTML | DOC
17 NCAC 07B .5459REPEALED - CLAIM FOR REFUND OF COUNTY SALES AND USE TAXES FORM: E-585EHTML | DOC
17 NCAC 07B .5460REPEALED - USE TAX REPORT FORM: E-554HTML | DOC
17 NCAC 07B .5461REPEALED - CLAIM FOR REFUND OF STATE AND COUNTY SALES/USE TAXES FORM: E-585CHTML | DOC
17 NCAC 07B .5462RESERVED FOR FUTURE CODIFICATIONHTML | DOC
17 NCAC 07B .5463REPEALED - CLAIM FOR REFUND OF WHITE GOODS DISPOSAL TAX FORM: E-585WHTML | DOC
 
SubChapter CHTML | DOC
17 NCAC 07C .0101-.0102REPEALEDHTML | DOC
17 NCAC 07C .0103SALES TAX IMPOSEDHTML | DOC
17 NCAC 07C .0104-.0105REPEALEDHTML | DOC
17 NCAC 07C .0106-.0107REPEALEDHTML | DOC
17 NCAC 07C .0108REPEALED - RECORDS TO BE KEPT BY TAXPAYERHTML | DOC
17 NCAC 07C .0109-.0110REPEALEDHTML | DOC
17 NCAC 07C .0201-.0203REPEALEDHTML | DOC
17 NCAC 07C .0204REPEALED - MAXIMUM TAXHTML | DOC
17 NCAC 07C .0205REPEALED - BRACKET SYSTEMHTML | DOC
17 NCAC 07C .0206REPEALED - EXEMPTIONS AND EXCLUSIONSHTML | DOC
17 NCAC 07C .0207REPEALED - RECORDS TO BE KEPT BY TAXPAYERHTML | DOC
17 NCAC 07C .0301-.0302REPEALEDHTML | DOC
17 NCAC 07C .0303REPEALED - SALES NOT SUBJECT TO COUNTY TAXHTML | DOC
17 NCAC 07C .0304APPLICATION OF TAXHTML | DOC
17 NCAC 07C .0401-.0402REPEALEDHTML | DOC
17 NCAC 07C .0501-.0503REPEALEDHTML | DOC
 
Subchapter DHTML | DOC
17 NCAC 07D .0101PRIVILEGE TAX ON MANUFACTURING AND PROCESSING MACHINERYHTML | DOC
17 NCAC 07D .0102CLASSIFICATION OF MANUFACTURING ACTIVITIES FOR PRIVILEGE TAXHTML | DOC
17 NCAC 07D .0103SALES BY MANUFACTURERSHTML | DOC
17 NCAC 07D .0104PURCHASES BY MANUFACTURERSHTML | DOC
17 NCAC 07D .0201MILL MACHINERYHTML | DOC
17 NCAC 07D .0202ITEMS NOT MILL MACHINERYHTML | DOC
 
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