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17 NCAC 07B – Subchapter 7B - State Sales and Use Tax | Midpage
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North Carolina Administrative Code
Title 17
Chapter 07
Subchapter B
17 NCAC 07B
Subchapter 7B - State Sales and Use Tax
0100
Section .0100 - General Provisions
0200
Section .0200 - General Application of Law to Manufacturing and Industrial Processing
0300
Section .0300 - Specific Tangible Personalty Classified for Use by Industrial Users
0400
Section .0400 - Specific Industries
0500
Section .0500 - Exempt Sales to Manufacturers
0600
Section .0600 - Sales of Mill Machinery and Accessories
0700
Section .0700 - Specific Industry Purchases
0800
section .0800 – adjustments: replacements: alterations and installation sales
0900
section .0900 – advertising and advertising agencies: public relations firms
1000
Section .1000 - Barbers: Beauty Shop Operators: Shoe Repairmen: Watch Repairmen
1100
Section .1100 - Qualifying and Conditional Farmers
1200
section .1200 – HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS
1300
Section .1300 - Sales in Interstate Commerce
1400
section .1400 – sales of medicines: drugs and medical supplies
1500
Section .1500 - Finance Companies: Finance Charges and Carrying Charges
1600
section .1600 – sales to or by hospitals: educational: charitable or religious institutions: etc.: and refunds thereto
1700
Section .1700 - Sales to or by the State: Counties: Cities: and Other Political Subdivisions
1800
section .1800 – hospitals and similar institutions
1900
section .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS
2000
Section .2000 - Sales and Gifts by Employers to Employees
2100
Section .2100 – electricity: piped natural gas: bottled gas: coal: coke: fuel oil: oxygen: acetylene: hydrogen: liquefied petroleum gas and other combustibles
2200
section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION
2300
Section .2300 - Sales to Out-of-state Merchants for Resale
2400
section .2400 - veterinarians
2500
Section .2500 - Furniture and Storage Warehousemen
2600
Section .2600 - Liability of Contractors: Use Tax on Equipment Brought into State: Building Materials
2700
Section .2700 - Dentists: Dental Laboratories and Dental Supply Houses
2800
section .2800 – florist: nurseries: greenhouses
2900
section .2900 – vending machines
3000
SECTION .3000 – ARTICLES TAKEN IN TRADE: TRADE-iNS: REPOSSESIONS: rETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE
3100
Section .3100 - Radio and Television Stations
3200
Section .3200 - TELECOMMUNICATIONS AND TELEGRAPH COMPANIES
3300
Section .3300 - Orthopedic Appliances
3400
section .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS
3500
Section .3500 - Machinists: Foundrymen: and Pattern Makers
3600
section .3600 - FUNERAL EXPENSES
3700
section .3700 - LUBRICANTS: OILS AND GREASES
3800
Section .3800 - Promotional Items: Gifts
3900
Section .3900 - Containers: Wrapping: Packing and Shipping Materials
4000
Section .4000 - Fertilizer: Seeds: Feed and Insecticides
4100
Section .4100 - Artists: Art Dealers: Photographers: Etc.
4200
Section .4200 - Sales to the United States Government or Agencies Thereof
4300
section .4300 – refunds to interstate carriers
4400
Section .4400 - Lease or Rental
4500
section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES
4600
Section .4600 - Motor Vehicles and Boats
4700
Section .4700 - Printers and Newspaper or Magazine Publishers
4800
Section .4800 - Basis of Reporting
4900
section .4900 – transportation charges
5000
Section .5000 - Eyeglasses, Contact Lenses, and Other Optical Aids and Supplies
5100
Section .5100 - Leased Departments and Transient Sellers
5200
Section .5200 - Baby Chicks and Poults
5300
Section .5300 - Certificate of Authority: Bond Requirements
5400
Section .5400 - Forms Used for Sales and Use Tax Purposes