Section .0100 - General Provisions | Midpage

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North Carolina Administrative Code

§ 0100

Section .0100 - General Provisions

.0101Imposition of and Liability for Collecting and Remitting Tax .0102Definitions .0103Licenses Required .0104Registration and Returns .0105Measure of Tax Due .0106Certificates of Exemption: Sales for Resale .0107Records Required to Be Kept .0108Trade Discounts and Cash Discounts .0109Application of Tax to Fish Bait .0110Charter Boat Operators .0111Stamps, Coins, Etc..0112OCCASIONAL and ISOLATED SALES .0113Auctioneers and Auction Sales .0114Blind Merchants .0115Research Services .0116Computer Software .0117Property Transfers Between Divisions .0118Change in Ownership .0119Interest on Assessments .0120Transferee Liability .0121Bankrupt's Liability .0122Coupons .0123Commercial Fishermen – Certificate of Exemption .0124Erroneous Information .0125Flea Markets .0126Holy Bibles