SECTION .1700 ‑ DESIGNATION OF EXEMPT SALES

17 NCAC 04C .1701         MUST SELL AS DESIGNATED

Once other tobacco products are designated as tax exempt under G.S. 105‑113.35, they must be sold in tax exempt transactions.

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.