17 NCAC 04C .1701 MUST SELL AS DESIGNATED

17 NCAC 04C .1702 NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED

17 NCAC 04C .1703 PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS

17 NCAC 04C .1704 INVOICING REQUIREMENTS

17 NCAC 04C .1705 REPORTING REQUIREMENTS

17 NCAC 04C .1706 ORIGINAL SELLER NOT LIABLE FOR TAX

History Note: Authority G.S. 105‑113.37; 105‑262;
Eff. June 1, 1992;
Amended Eff. January 1, 1994;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018;
Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.