North Carolina Administrative Code
Title 17 - REVENUE
Chapter 04 - LICENSE AND EXCISE TAX DIVISION
Subchapter C - TOBACCO PRODUCTS TAX
Section .1700 - DESIGNATION OF EXEMPT SALES
Section 04C .1703 - PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS
Universal Citation: 17 NC Admin Code 04C .1703
Current through Register Vol. 39, No. 6, September 16, 2024
A wholesale dealer may sell other tobacco products nontaxpaid to a customer who has tax exempt sales provided the customer has notified the wholesale dealer in writing that the customer intends to resell the items in exempt transactions. Where prior written notification is not provided, the wholesale dealer must remit applicable tax.
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.
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