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 .1704 - INVOICING REQUIREMENTS
Universal Citation: 17 NC Admin Code 04C .1704
Current through Register Vol. 39, No. 6, September 16, 2024
The wholesale dealer must separately invoice and indicate the other tobacco products designated for exempt transactions. For example, sales designated for customers with other tobacco product sales outside North Carolina must be invoiced to read, "Designated for Sale Outside North Carolina".
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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