North Carolina Administrative Code
Title 17 - REVENUE
Chapter 07 - SALES AND USE TAX
Subchapter B - STATE SALES AND USE TAX
- Section .0100 - GENERAL PROVISIONS
- Section .0200 - GENERAL APPLICATION OF LAW TO MANUFACTURING AND INDUSTRIAL PROCESSING
- Section .0300 - SPECIFIC TANGIBLE PERSONALTY CLASSIFIED FOR USE BY INDUSTRIAL USERS
- Section .0400 - SPECIFIC INDUSTRIES
- Section .0500 - EXEMPT SALES TO MANUFACTURERS
- Section .0600 - SALES OF MILL MACHINERY AND ACCESSORIES
- Section .0700 - SPECIFIC INDUSTRY PURCHASES
- Section .0800 - ADJUSTMENTS: REPLACEMENTS: ALTERATIONS AND INSTALLATION SALES
- Section .0900 - ADVERTISING AND ADVERTISING AGENCIES: PUBLIC RELATIONS FIRMS
- Section .1000 - BARBERS: BEAUTY SHOP OPERATORS: SHOE REPAIRMEN: WATCH REPAIRMEN
- Section .1100 - QUALIFYING AND CONDITIONAL FARMERS
- Section .1200 - HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS
- Section .1300 - SALES IN INTERSTATE COMMERCE
- Section .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES
- Section .1500 - FINANCE COMPANIES: FINANCE CHARGES AND CARRYING CHARGES
- Section .1600 - SALES TO OR BY HOSPITALS: EDUCATIONAL: CHARITABLE OR RELIGIOUS INSTITUTIONS: ETC.: AND REFUNDS THERETO
- Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS
- Section .1800 - HOSPITALS AND SIMILAR INSTITUTIONS
- Section .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS
- Section .2000 - SALES AND GIFTS BY EMPLOYERS TO EMPLOYEES
- Section .2100 - ELECTRICITY: PIPED NATURAL GAS: BOTTLED GAS: COAL: COKE: FUEL OIL: OXYGEN: ACETYLENE: HYDROGEN: LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES
- Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION
- Section .2300 - SALES TO OUT-OF-STATE MERCHANTS FOR RESALE
- Section .2400 - VETERINARIANS
- Section .2500 - FURNITURE AND STORAGE WAREHOUSEMEN
- Section .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS
- Section .2700 - DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES
- Section .2800 - FLORIST: NURSERIES: GREENHOUSES
- Section .2900 - VENDING MACHINES
- Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE
- Section .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES
- Section .3200 - TELECOMMUNICATIONS AND TELEGRAPH COMPANIES
- Section .3300 - ORTHOPEDIC APPLIANCES
- Section .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS
- Section .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS
- Section .3600 - FUNERAL EXPENSES
- Section .3700 - LUBRICANTS: OILS AND GREASES
- Section .3800 - PROMOTIONAL ITEMS: GIFTS
- Section .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS
- Section .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES
- Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC
- Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF
- Section .4300 - REFUNDS TO INTERSTATE CARRIERS
- Section .4400 - LEASE OR RENTAL
- Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES
- Section .4600 - MOTOR VEHICLES AND BOATS
- Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS
- Section .4800 - BASIS OF REPORTING
- Section .4900 - TRANSPORTATION CHARGES
- Section .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES
- Section .5100 - LEASED DEPARTMENTS AND TRANSIENT SELLERS
- Section .5200 - BABY CHICKS AND POULTS
- Section .5300 - CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS
- Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES
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