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Title 17 - Revenue
> Chapter 04 - License and Excise Tax Division
Chapter 04 (consolidated)
License and Excise Tax Division
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SubChapter A
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17 NCAC 04A .0101-.0108
REPEALED
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SubChapter B
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17 NCAC 04B .0101
REPEALED - SEPARATE LICENSE
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17 NCAC 04B .0102
REPEALED - TRANSFER FEE
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17 NCAC 04B .0103
REPEALED - SEASONAL BUSINESS
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17 NCAC 04B .0104-.0107
REPEALED
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17 NCAC 04B .0108
REPEALED - INDIAN RESERVATIONS
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17 NCAC 04B .0109
REPEALED - MAIL-ORDER BUSINESS
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17 NCAC 04B .0110
REPEALED - LOCATION WITHIN MILE OF TWO CITIES
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17 NCAC 04B .0201-.0202
REPEALED
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17 NCAC 04B .0203
REPEALED - PART TIME
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17 NCAC 04B .0301
REPEALED - NOT PRORATED
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17 NCAC 04B .0302-.0304
EXPIRED
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17 NCAC 04B .0305
REPEALED - DANCES AND ATHLETIC CONTESTS
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17 NCAC 04B .0306
EXPIRED - CIVIC ORGANIZATION AMUSEMENTS
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17 NCAC 04B .0307
REPEALED - INDIAN RESERVATION
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17 NCAC 04B .0308
EXPIRED - DRAG STRIPS AND GO-CART RACES
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17 NCAC 04B .0309
REPEALED - GO-CART RACES
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17 NCAC 04B .0310-.0312
EXPIRED
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17 NCAC 04B .0313
REPEALED - AGRICULTURAL FAIRS
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17 NCAC 04B .0401-.0402
REPEALED
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17 NCAC 04B .0403
REPEALED - REPORT OF GROSS RECEIPTS TAX
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17 NCAC 04B .0404
REPEALED - DETERMINING NUMBER OF VEHICLES
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17 NCAC 04B .0405
REPEALED - EXPECTED CONTRIBUTION
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17 NCAC 04B .0501
REPEALED - LOCATION AND DATE
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17 NCAC 04B .0502
REPEALED - NOT PRORATED
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17 NCAC 04B .0503
REPEALED - REPORT OF GROSS RECEIPTS TAX
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17 NCAC 04B .0504
AGRICULTURAL FAIRS
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17 NCAC 04B .0505
REPEALED - NO ADDITIONAL PRIVILEGE LICENSES
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17 NCAC 04B .0601
REPEALED - GROSS RECEIPTS OF $1,000 OR LESS
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17 NCAC 04B .0602
REPEALED - APPRAISALS ONLY
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17 NCAC 04B .0603
INDEPENDENT BOOKKEEPING
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17 NCAC 04B .0604
CPA'S: NOT A REGULATORY LICENSE
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17 NCAC 04B .0605
DRAFTSMAN
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17 NCAC 04B .0606
GRAVE PLOTS
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17 NCAC 04B .0607-.0608
EXPIRED
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17 NCAC 04B .0609
OPTICIAN
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17 NCAC 04B .0610
PHYSICAL THERAPIST
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17 NCAC 04B .0611
PRACTICING PHYSICIANS
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17 NCAC 04B .0612
GOVERNMENT ATTORNEYS-AT-LAW AND OTHER PROFESSIONALS EXEMPT from PRIVILEGE license tax
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17 NCAC 04B .0613
REPEALED - PHYSICIAN: CONSULTANT ON LAB EXAM
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17 NCAC 04B .0614
PSYCHOLOGIST
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17 NCAC 04B .0615
REPEALED - SUSPENSION OF PROFESSIONAL LICENSES
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17 NCAC 04B .0701-.0702
REPEALED
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17 NCAC 04B .0801
REPEALED - SINGLE DELIVERIES OF 100 POUNDS OR LESS
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17 NCAC 04B .0802
REPEALED - SOLICITING WITHOUT PROFIT
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17 NCAC 04B .0901-.0902
REPEALED
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17 NCAC 04B .1001-.1003
REPEALED
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17 NCAC 04B .1101
REPEALED - APPLICABILITY OF LICENSE TO ANOTHER
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17 NCAC 04B .1102
SMALL TWO-WHEEL VEHICLE
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17 NCAC 04B .1201
REPEALED - BURNERS USING PETROLEUM GAS
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17 NCAC 04B .1202
BOTTLER SELLING DRINK DISPENSERS
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17 NCAC 04B .1203
NOT SPECIFICALLY MENTIONED
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17 NCAC 04B .1204-.1206
REPEALED
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17 NCAC 04B .1207-.1208
REPEALED
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17 NCAC 04B .1301
REPEALED - PRODUCTS OF THE DAIRY
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17 NCAC 04B .1302
REPEALED - ICES
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17 NCAC 04B .1303
REPEALED - FLEA MARKET
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17 NCAC 04B .1304
REPEALED - NOT PRORATED NOR TRANSFERABLE
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17 NCAC 04B .1305
REPEALED - OTHER APPLICABLE LICENSES DUE
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17 NCAC 04B .1306
REPEALED - PEDDLING BY FOOT VS PEDDLING BY VEHICLE
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17 NCAC 04B .1307
REPEALED - FISH EXEMPTION
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17 NCAC 04B .1308
REPEALED - LICENSE PROCUREMENT AND DISPLAY
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17 NCAC 04B .1309
REPEALED - INFORMATION TO REVENUE DEPARTMENT
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17 NCAC 04B .1401-.1407
REPEALED
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17 NCAC 04B .1501
REPEALED - LIABILITY
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17 NCAC 04B .1502
REPEALED - REPORT OF FINANCIAL STANDING
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17 NCAC 04B .1601-.1602
REPEALED
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17 NCAC 04B .1701
REPEALED - AMERICAN VS EUROPEAN PLAN
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17 NCAC 04B .1702
REPEALED - SEASONAL RATE
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17 NCAC 04B .1703-.1706
REPEALED
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17 NCAC 04B .1707
REPEALED - PRIVATE RESIDENCES OR COTTAGES
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17 NCAC 04B .1708
GOVERNMENT CAMPGROUNDS
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17 NCAC 04B .1709
REPEALED - HOTELS CHARGING ADMISSION TO ENTERTAINMENT
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17 NCAC 04B .1801
REPEALED - SANDWICH VENDING MACHINES
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17 NCAC 04B .1802
REPEALED - APPLICABILITY OF LICENSE TO ANOTHER
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17 NCAC 04B .1803-.1806
REPEALED
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17 NCAC 04B .1807-.1810
REPEALED
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17 NCAC 04B .1811
REPEALED - FOOD SERVICE OPERATION OF VENDING MACHINE OPERATOR
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17 NCAC 04B .1901
REPEALED - TABLE MEASUREMENT
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17 NCAC 04B .1902
COLLEGE UNION
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17 NCAC 04B .2001
REPEALED - OPERATOR'S LICENSE
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17 NCAC 04B .2002
REPEALED - COIN-OPERATED RADIO OR TELEVISION
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17 NCAC 04B .2003
REPEALED - SEMIANNUAL INFORMATIONAL REPORT
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17 NCAC 04B .2101-.2102
REPEALED
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17 NCAC 04B .2103
REPEALED - SEMIANNUAL INFORMATIONAL REPORT
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17 NCAC 04B .2104
REPEALED - APPLICATION FOR REPLACEMENT LICENSE
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17 NCAC 04B .2105
REPEALED - NO LOCATION LICENSE WHEN GROSS RECEIPTS DUE
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17 NCAC 04B .2106
REPEALED - OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERS
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17 NCAC 04B .2107
REPEALED - APPLYING LICENSE TO ANOTHER
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17 NCAC 04B .2108
FEDERAL GOVERNMENT
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17 NCAC 04B .2109
REPEALED - NATIONAL BANK
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17 NCAC 04B .2110
STATE GOVERNMENT
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17 NCAC 04B .2111
CREDIT UNIONS
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17 NCAC 04B .2112
SCHOOL LUNCHROOM
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17 NCAC 04B .2113-.2114
REPEALED
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17 NCAC 04B .2115
REPEALED - COIN-OPERATED GAS PUMPS
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17 NCAC 04B .2116
REPEALED - PHOTOSTAT AND PHOTOGRAPH MACHINES
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17 NCAC 04B .2117
REPEALED - DUAL PURPOSE VENDING MACHINE
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17 NCAC 04B .2201
REPEALED - ONE LICENSE FOR OTHER GAMES
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17 NCAC 04B .2202
GOVERNMENTAL ACTIVITY
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17 NCAC 04B .2203
NONPROFIT PRIVATE CLUBS
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17 NCAC 04B .2204
SHUFFLEBOARD: PINBALL AND BOWLING MACHINES
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17 NCAC 04B .2205
SKI SLOPES: ICE SKATING AND ROLLER RINKS
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17 NCAC 04B .2206
REPEALED - ARCHERY RANGES
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17 NCAC 04B .2207
SEVERAL OPERATORS AT ONE LOCATION
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17 NCAC 04B .2208
REPEALED - AMUSEMENT CENTER
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17 NCAC 04B .2209
REPEALED - ELECTRONIC VIDEO GAMES
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17 NCAC 04B .2301
REPEALED - INDIVIDUAL EMPLOYING ONE PERSON
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17 NCAC 04B .2302-.2303
REPEALED
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17 NCAC 04B .2401-.2402
REPEALED
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17 NCAC 04B .2501-.2502
REPEALED
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17 NCAC 04B .2601
REPEALED - APPLICABILITY OF LICENSE TO ANOTHER
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17 NCAC 04B .2602
PRISON CAMPS
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17 NCAC 04B .2603
VETERANS CLUBS
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17 NCAC 04B .2604
COMMISSARY
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17 NCAC 04B .2605
MUNICIPALITY
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17 NCAC 04B .2606
REPEALED - DISPENSER OPERATOR NOT LIABLE
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17 NCAC 04B .2701-.2703
REPEALED
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17 NCAC 04B .2801
FREE RECORD WITH PURCHASE OF MERCHANDISE
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17 NCAC 04B .2802
FLASHLIGHT BATTERIES
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17 NCAC 04B .2803
REPEALED - MUSICAL TAPES
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17 NCAC 04B .2804
SHORTWAVE RADIOS
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17 NCAC 04B .2901
REPEALED - LIEN IN THIS STATE
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17 NCAC 04B .2902
LIABILITY FOR DIRECT LOANS
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17 NCAC 04B .2903
installment paper dealer quarterly return
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17 NCAC 04B .2904
TOTAL FACE VALUE
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17 NCAC 04B .2905
NONRESIDENT ENGAGED IN BUSINESS
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17 NCAC 04B .3001-.3002
REPEALED
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17 NCAC 04B .3003
REPEALED - SHIRTS OR UNIFORMS
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17 NCAC 04B .3004
REPEALED - INDUSTRIAL RAGS AND WIPERS
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17 NCAC 04B .3005
REPEALED - HOME-SIZE MACHINES
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17 NCAC 04B .3006
REPEALED - DIAPER SERVICES
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17 NCAC 04B .3007
REPEALED - APARTMENT OWNER EXEMPTION
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17 NCAC 04B .3101-.3102
REPEALED
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17 NCAC 04B .3201-.3203
REPEALED
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17 NCAC 04B .3301
REAL ESTATE LOANS: LOANING OWN FUNDS
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17 NCAC 04B .3302
REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERAL
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17 NCAC 04B .3401-.3404
REPEALED
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17 NCAC 04B .3405
REPEALED - CITY-WIDE LICENSE
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17 NCAC 04B .3406-.3408
REPEALED
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17 NCAC 04B .3409-.3412
REPEALED
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17 NCAC 04B .3413-.3414
REPEALED
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17 NCAC 04B .3501-.3502
REPEALED
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17 NCAC 04B .3601-.3602
REPEALED
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17 NCAC 04B .3701
REPEALED - AIR CONDITIONING TAXABLE UNDER G.S. 105-54
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17 NCAC 04B .3702
REPEALED - ONE LICENSE COVERS ALL ACTIVITIES LISTED
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17 NCAC 04B .3703
REPEALED - ONE-HALF RATE
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17 NCAC 04B .3704
REPEALED - STRUCTURES SUPPORTING ELECTRICAL FIXTURES
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17 NCAC 04B .3801-.3802
REPEALED
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17 NCAC 04B .3901
REPEALED - RETAIL LICENSE
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17 NCAC 04B .3902
REPEALED - ICE CREAM DEFINED FOR THIS SECTION
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17 NCAC 04B .3903
REPEALED - MOBILE UNITS
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17 NCAC 04B .4001
REPEALED - ABC STORES
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17 NCAC 04B .4002
REPEALED - BAKERY THRIFT STORES
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17 NCAC 04B .4003-.4005
REPEALED
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17 NCAC 04B .4006
REPEALED - FERTILIZERS: SEED: ETC.
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17 NCAC 04B .4007-.4014
REPEALED
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17 NCAC 04B .4101-.4102
REPEALED
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17 NCAC 04B .4103
REPEALED - MOTOR FUEL NOT FOR HIGHWAY PURPOSES
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17 NCAC 04B .4201-.4203
REPEALED
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17 NCAC 04B .4301-.4302
REPEALED
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17 NCAC 04B .4401-.4402
REPEALED
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17 NCAC 04B .4501-.4520
REPEALED
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17 NCAC 04B .4521
REPEALED - SHORTWAVE RADIOS
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SubChapter C
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17 NCAC 04C .0101
DEFINITIONS
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17 NCAC 04C .0102-.0103
REPEALED
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17 NCAC 04C .0104
APPLICATION OR RENEWAL REQUIREMENTS FOR applicants and licensees under Article 2a
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17 NCAC 04C .0201
APPLICATION or renewal requirements for a DISTRIBUTOR'S license; duty to update
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17 NCAC 04C .0202-.0203
REPEALED
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17 NCAC 04C .0204
EXPIRED - EXHIBIT OF LICENSE
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17 NCAC 04C .0205
DISTRIBUTOR TO NOTIFY MANUFACTURER
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17 NCAC 04C .0301-.0302
REPEALED
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17 NCAC 04C .0401-.0404
REPEALED
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17 NCAC 04C .0405
REPEALED - METER MACHINE MAINTENANCE
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17 NCAC 04C .0501-.0503
REPEALED
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17 NCAC 04C .0504
INTERSTATE CIGARETTE SALES; LICENSURE
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17 NCAC 04C .0505
REPEALED - LIMITED TIME TO AFFIX TAXPAID INDICIA (STAMPS AND IMPRINTS)
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17 NCAC 04C .0601
REPEALED - SALES TO LICENSED DISTRIBUTORS
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17 NCAC 04C .0602
REPEALED - INVOICE REQUIREMENT
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17 NCAC 04C .0603
REPEALED - TAX ON COMPLIMENTARY PACKS
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17 NCAC 04C .0604
REPEALED - MANUFACTURER ACTING AS DISTRIBUTOR
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17 NCAC 04C .0701
REPEALED - DISTRIBUTOR RESPONSIBLE FOR TAX
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17 NCAC 04C .0702
EXCISE TAX LIABILITY FOR CIGARETTE INVENTORY
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17 NCAC 04C .0801
FEDERAL GOVERNMENT
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17 NCAC 04C .0802
REPEALED - free distribution by manufacturer
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17 NCAC 04C .0901
MONTHLY REPORT FOR RESIDENT DISTRIBUTORS
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17 NCAC 04C .0902
MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORs
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17 NCAC 04C .0903
invoicing requirements for DISTRIBUTORS
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17 NCAC 04C .0904
RECORD REQUIREMENTS FOR DISTRIBUTORS
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17 NCAC 04C .1001
REPEALED - RETURN UNUSED STAMPS: NO TRANSFER
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17 NCAC 04C .1002
REFUNDS ONLY TO licensed DISTRIBUTORS
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17 NCAC 04C .1003-.1004
REPEALED
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17 NCAC 04C .1101
EXPIRED - DEALERS ON TRAINS
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17 NCAC 04C .1102
OCEAN-GOING VESSELS
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17 NCAC 04C .1201
IDENTIFICATION REQUIREMENT FOR EACH MACHINE
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17 NCAC 04C .1202
EXPIRED - VENDING MACHINE OPERATORS
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17 NCAC 04C .1203
REPEALED - DISTRIBUTORS WITH VENDING MACHINES
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17 NCAC 04C .1204
REPEALED - DISPLAY STAMPED CIGARETTES IN MACHINES
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17 NCAC 04C .1301
APPLICATION OR RENEWAL REQUIREMENTS FOR WHOLESALE DEALER'S OR RETAIL DEALER'S LICENSE; DUTY TO UPDATE
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17 NCAC 04C .1401-.1403
REPEALED
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17 NCAC 04C .1501
EXPIRED - PRIMARY LIABILITY
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17 NCAC 04C .1601
EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTS
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17 NCAC 04C .1602
DELIVERIES TO ARMED FORCES EXCHANGE SERVICES
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17 NCAC 04C .1603
SALES OF OTHER TOBACCO PRODUCTS: BY OTHERS: NOT EXEMPT
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17 NCAC 04C .1701
MUST SELL AS DESIGNATED
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17 NCAC 04C .1702
NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED
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17 NCAC 04C .1703
PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS
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17 NCAC 04C .1704
INVOICING REQUIREMENTS
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17 NCAC 04C .1705
REPORTING REQUIREMENTS
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17 NCAC 04C .1706
ORIGINAL SELLER NOT LIABLE FOR TAX
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17 NCAC 04C .1707
PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCT
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17 NCAC 04C .1801
MONTHLY REPORT FOR WHOLESALE DEALERS AND RETAIL DEALERS
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17 NCAC 04C .1802
INVOICING REQUIREMENTS for WHOLESALE DEALERS AND RETAIL DEALERS
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17 NCAC 04C .1803
RECORDS REQUIREMENTS FOR WHOLESALE DEALERS AND RETAIL DEALERS
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17 NCAC 04C .1901
EXPIRED - IDENTIFICATION AND LOCATION REQUIRED
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SubChapter D
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17 NCAC 04D .0101-.0102
REPEALED
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17 NCAC 04D .0201-.0203
REPEALED
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17 NCAC 04D .0204
REPEALED - GENERAL LICENSE PROVISIONS
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17 NCAC 04D .0301-.0302
REPEALED
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17 NCAC 04D .0303
REPEALED - LIQUID BASE RATE ILLUSTRATED
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17 NCAC 04D .0304
REPEALED - POWDER RATE
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17 NCAC 04D .0305
REPEALED - PRODUCTS NOT USED IN MANUFACTURING PROCESS
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17 NCAC 04D .0401-.0402
REPEALED
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17 NCAC 04D .0403-.0404
REPEALED
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17 NCAC 04D .0501
REPEALED - FEDERAL GOVERNMENT
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17 NCAC 04D .0502-.0504
REPEALED
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17 NCAC 04D .0505-.0506
REPEALED
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17 NCAC 04D .0507
REPEALED - EXEMPTION OF CONCENTRATED JUICES DETERMINED
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17 NCAC 04D .0508
REPEALED - NATURAL PRODUCTS EXEMPTION DETERMINED
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17 NCAC 04D .0509
REPEALED - DESIGNATION OF EXEMPT SALES
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17 NCAC 04D .0601
REPEALED - LIABILITY
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17 NCAC 04D .0602-.0606
REPEALED
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17 NCAC 04D .0607
REPEALED - TAXABLE TRANSACTIONS
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17 NCAC 04D .0608
REPEALED - CONTROL OF TAX EXEMPT TRANSACTIONS
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17 NCAC 04D .0609
REPEALED - PROVISION FOR REFUND
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17 NCAC 04D .0610
REPEALED - ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWED
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17 NCAC 04D .0701-.0702
REPEALED
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17 NCAC 04D .0703
REPEALED - WHO QUALIFIES
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17 NCAC 04D .0704-.0705
REPEALED
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17 NCAC 04D .0706-.0708
REPEALED
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17 NCAC 04D .0709
REPEALED - CREDIT PROCEDURE FOR TAX EXEMPT SALES
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17 NCAC 04D .0710-.0711
REPEALED
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17 NCAC 04D .0801-.0803
REPEALED
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17 NCAC 04D .0804
REPEALED - TAXABLE TRANSACTIONS
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17 NCAC 04D .0805-.0806
REPEALED
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17 NCAC 04D .0807
REPEALED - NO RETAILER QUALIFIES
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17 NCAC 04D .0808
REPEALED - BOND REQUIREMENT
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17 NCAC 04D .0901-.0903
REPEALED
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17 NCAC 04D .0904-.0905
REPEALED
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17 NCAC 04D .0906
REPEALED - FAILURE TO FILE TIMELY REPORTS
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17 NCAC 04D .0907-.0908
REPEALED
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17 NCAC 04D .0909
REPEALED - BOND REQUIREMENTS
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17 NCAC 04D .1001
REPEALED - LIABILITY UNDER G.S. 105-113.51(A)
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17 NCAC 04D .1002
REPEALED - SECONDARY LIABILITY
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17 NCAC 04D .1003
REPEALED - LIABILITY UNDER G.S. 105-113.51(B) - SOFT DRINK CERTIFICATE OF LIABILITY
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SubChapter E
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17 NCAC 04E .0101
REPEALED - PERMIT REQUIRED TO OBTAIN LICENSE
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17 NCAC 04E .0102-.0103
REPEALED
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17 NCAC 04E .0104
REPEALED - LICENSE APPLICATION OF PARTNERSHIP
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17 NCAC 04E .0105
REPEALED - SALESMAN FOR PROPRIETORSHIP OPERATION
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17 NCAC 04E .0106
REPEALED - LICENSE NOT TRANSFERABLE
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17 NCAC 04E .0201-.0203
REPEALED
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17 NCAC 04E .0204
OUT-OF-STATE SHIPMENTS REPORTING
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17 NCAC 04E .0205
MAJOR DISASTER REPORTING
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17 NCAC 04E .0206
REPEALED - WHOLESALER BUYING FROM WHOLESALER
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17 NCAC 04E .0207-.0208
REPEALED
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17 NCAC 04E .0209
REPEALED - BEER OR WINE TO EMPLOYEES AND GUESTS
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17 NCAC 04E .0210
REPEALED - IDENTICAL TAX UPON DOMESTIC AND NON-DOMESTIC WINES
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17 NCAC 04E .0301-.0302
REPEALED
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17 NCAC 04E .0303
DESTRUCTION OF MALT BEVERAGES OR WINE WHEN IN TRANSIT
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17 NCAC 04E .0304
REPEALED - DESTRUCTION WHEN PROPERTY OF RESIDENT
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17 NCAC 04E .0401
REPEALED - INSIGNIA FOR MILITARY USE ONLY REQUIRED
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17 NCAC 04E .0402
REPEALED - ACCOUNTING FOR BEER AND WINE SALES TO MILITARY
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17 NCAC 04E .0403
REPEALED - SEGREGATION OF MILITARY FROM CIVILIAN
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17 NCAC 04E .0501
REPEALED - EXEMPTION FROM TAX
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17 NCAC 04E .0502
receipts FOR MALT BEVERAGES AND WINE delivered to oceangoing vessels
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17 NCAC 04E .0601
BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED OF wholesalers AND importers OF malt beverages or wine
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17 NCAC 04E .0602
REPEALED - NEW WHOLESALER OR IMPORTER BOND
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17 NCAC 04E .0701-.0702
REPEALED
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17 NCAC 04E .0703
EXPIRED - DISTRIBUTION NOTICE
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17 NCAC 04E .0704
REPEALED - DEFINED AREAS
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17 NCAC 04E .0705
REPEALED - HOLD FUNDS
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SubChapter F
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17 NCAC 04F .0101-.0104
REPEALED
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17 NCAC 04F .0105
REPEALED - CONVEYANCE TAX (EXCISE TAX ON DEEDS) REPORTS
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