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 .1706 - ORIGINAL SELLER NOT LIABLE FOR TAX
Universal Citation: 17 NC Admin Code 04C .1706
Current through Register Vol. 39, No. 6, September 16, 2024
The wholesale dealer, who relies on the prior written exempt intent of its customer, is not required to pay tax on the designated sales when filing a monthly report. However, the wholesaler must pay the tax due on all other taxable sales.
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.
Disclaimer: These regulations may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
