| Chapter 07 (consolidated) | Sales and Use Tax | HTML | DOC |
| SubChapter A | | HTML | DOC |
| 17 NCAC 07A .0101-.0103 | REPEALED | HTML | DOC |
| |
| SubChapter B | | HTML | DOC |
| 17 NCAC 07B .0101 | REPEALED - IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX | HTML | DOC |
| 17 NCAC 07B .0102-.0103 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0104 | REGISTRATION AND RETURNS | HTML | DOC |
| 17 NCAC 07B .0105 | EXPIRED - MEASURE OF TAX DUE | HTML | DOC |
| 17 NCAC 07B .0106 | CERTIFICATES OF EXEMPTION: SALES FOR RESALE | HTML | DOC |
| 17 NCAC 07B .0107 | REPEALED - RECORDS REQUIRED TO BE KEPT | HTML | DOC |
| 17 NCAC 07B .0108 | TRADE DISCOUNTS AND CASH DISCOUNTS | HTML | DOC |
| 17 NCAC 07B .0109 | EXPIRED - APPLICATION OF TAX TO FISH BAIT | HTML | DOC |
| 17 NCAC 07B .0110 | REPEALED - CHARTER BOAT OPERATORS | HTML | DOC |
| 17 NCAC 07B .0111 | EXPIRED - STAMPS, COINS, ETC. | HTML | DOC |
| 17 NCAC 07B .0112 | OCCASIONAL and ISOLATED SALES | HTML | DOC |
| 17 NCAC 07B .0113 | AUCTIONEERS AND AUCTION SALES | HTML | DOC |
| 17 NCAC 07B .0114 | REPEALED - BLIND MERCHANTS | HTML | DOC |
| 17 NCAC 07B .0115 | RESEARCH SERVICES | HTML | DOC |
| 17 NCAC 07B .0116 | REPEALED - COMPUTER SOFTWARE | HTML | DOC |
| 17 NCAC 07B .0117 | PROPERTY TRANSFERS BETWEEN DIVISIONS | HTML | DOC |
| 17 NCAC 07B .0118 | CHANGE IN OWNERSHIP | HTML | DOC |
| 17 NCAC 07B .0119 | REPEALED - INTEREST ON ASSESSMENTS | HTML | DOC |
| 17 NCAC 07B .0120 | TRANSFEREE LIABILITY | HTML | DOC |
| 17 NCAC 07B .0121 | REPEALED - BANKRUPT'S LIABILITY | HTML | DOC |
| 17 NCAC 07B .0122 | COUPONS | HTML | DOC |
| 17 NCAC 07B .0123 | EXPIRED - COMMERCIAL FISHERMEN - CERTIFICATE OF EXEMPTION | HTML | DOC |
| 17 NCAC 07B .0124 | REPEALED - ERRONEOUS INFORMATION | HTML | DOC |
| 17 NCAC 07B .0125 | REPEALED - FLEA MARKETS | HTML | DOC |
| 17 NCAC 07B .0126 | REPEALED - HOLY BIBLES | HTML | DOC |
| 17 NCAC 07B .0201-.0202 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0203-.0205 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0206-.0207 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0301-.0302 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0401-.0407 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0501 | REPEALED - IN GENERAL | HTML | DOC |
| 17 NCAC 07B .0502 | REPEALED - PACKAGING MATERIALS | HTML | DOC |
| 17 NCAC 07B .0503 | REPEALED - INGREDIENTS | HTML | DOC |
| 17 NCAC 07B .0601-.0610 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0611-.0612 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0613-.0634 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0701-.0716 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0801 | MANUFACTURER'S WARRANTY AND DEALER'S WARRANTY; ADJUSTMENTS AND REPLACEMENTS | HTML | DOC |
| 17 NCAC 07B .0802-.0803 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0804 | EXPIRED - FABRICATED ARTICLES | HTML | DOC |
| 17 NCAC 07B .0805-.0811 | REPEALED | HTML | DOC |
| 17 NCAC 07B .0901 | ADVERTISING AND ADVERTISING AGENCIES | HTML | DOC |
| 17 NCAC 07B .0902 | ADVERTISING ARTISTS | HTML | DOC |
| 17 NCAC 07B .0903 | REPEALED - HANG TAGS | HTML | DOC |
| 17 NCAC 07B .0904 | PUBLIC RELATIONS FIRMS | HTML | DOC |
| 17 NCAC 07B .1001 | BARBER AND BEAUTICIAN SUPPLIES | HTML | DOC |
| 17 NCAC 07B .1002-.1003 | REPEALED | HTML | DOC |
| 17 NCAC 07B .1101 | FARM MACHINERY: EQUIPMENT: SERVICES | HTML | DOC |
| 17 NCAC 07B .1102 | EXPIRED - EXPERIMENTAL FARMS | HTML | DOC |
| 17 NCAC 07B .1103-.1105 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .1106 | LAYING CAGES | HTML | DOC |
| 17 NCAC 07B .1107-.1112 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .1113 | REPEALED - MACHINERY STORAGE EQUIPMENT | HTML | DOC |
| 17 NCAC 07B .1114-.1120 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .1121 | REPEALED - LITTER | HTML | DOC |
| 17 NCAC 07B .1122 | RIGHT-OF-WAY EQUIPMENT | HTML | DOC |
| 17 NCAC 07B .1123 | REPEALED - CERTAIN SALES TO COMMERCIAL ANIMAL FARMERS | HTML | DOC |
| 17 NCAC 07B .1201 | REPEALED - TAxability of gross receipts | HTML | DOC |
| 17 NCAC 07B .1202 | SUPPLIES AND EQUIPMENT FOR AN ACCOMMODATION | HTML | DOC |
| 17 NCAC 07B .1203 | REPEALED - SINGLE FAMILY COTTAGES | HTML | DOC |
| 17 NCAC 07B .1301 | OUT-OF-STATE DELIVERIES | HTML | DOC |
| 17 NCAC 07B .1302 | IN-STATE DELIVERIES | HTML | DOC |
| 17 NCAC 07B .1303 | GIFTS TO DONEES | HTML | DOC |
| 17 NCAC 07B .1304 | MACHINERY ENTERING STATE | HTML | DOC |
| 17 NCAC 07B .1305 | FOREIGN COMMERCE: PURCHASES FOR EXPORT | HTML | DOC |
| 17 NCAC 07B .1401 | REPEALED - prescription drugs | HTML | DOC |
| 17 NCAC 07B .1402 | REPEALED - MEDICINES: SALES TO PHYSICIANS | HTML | DOC |
| 17 NCAC 07B .1403 | REPEALED - NONPRESCRIPTION MEDICINES AND DRUGS | HTML | DOC |
| 17 NCAC 07B .1404 | MEDICAL SUPPLIES, INSTRUMENTS, AND EQUIPMENT | HTML | DOC |
| 17 NCAC 07B .1405 | REPEALED - INSULIN | HTML | DOC |
| 17 NCAC 07B .1406 | EXPIRED - BLOOD PRODUCTS: BODY TISSUE | HTML | DOC |
| 17 NCAC 07B .1501 | FINANCE COMPANIES | HTML | DOC |
| 17 NCAC 07B .1502 | REPEALED - FINANCE AND CARRYING CHARGES | HTML | DOC |
| 17 NCAC 07B .1601 | SALES TO OR BY NONPROFIT ENTITIES | HTML | DOC |
| 17 NCAC 07B .1602 | REFUNDS TO NONPROFIT ENTITIES | HTML | DOC |
| 17 NCAC 07B .1603-.1604 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .1605 | CLUBS: ASSOCIATIONS: ETC. | HTML | DOC |
| 17 NCAC 07B .1701 | GOVERNMENTAL SALES AND PURCHASES | HTML | DOC |
| 17 NCAC 07B .1702 | REFUNDS TO COUNTIES, CITIES, AND OTHER GOVERNMENTAL ENTITIES | HTML | DOC |
| 17 NCAC 07B .1703 | REPEALED - SALES TO STATE | HTML | DOC |
| 17 NCAC 07B .1704 | GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS | HTML | DOC |
| 17 NCAC 07B .1705 | HOUSING AUTHORITIES | HTML | DOC |
| 17 NCAC 07B .1706 | REPEALED - PRISON CONCESSION STANDS | HTML | DOC |
| 17 NCAC 07B .1801 | SALES TO AND PURCHASES BY HOSPITALS AND SIMILAR INSTITUTIONS | HTML | DOC |
| 17 NCAC 07B .1802 | EXPIRED - REFUNDS TO HOSPITALS AND SIMILAR MEDICAL FACILITIES | HTML | DOC |
| 17 NCAC 07B .1803 | REPEALED - OXYGEN EQUIPMENT | HTML | DOC |
| 17 NCAC 07B .1804-.1805 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .1901 | REPEALED - TIRE RECAPPING MATERIALS | HTML | DOC |
| 17 NCAC 07B .1902 | SECONDHAND TIRES | HTML | DOC |
| 17 NCAC 07B .1903-.1904 | REPEALED | HTML | DOC |
| 17 NCAC 07B .1905 | TIRE RETREADERS | HTML | DOC |
| 17 NCAC 07B .1906 | REPEALED - SCRAP TIRE DISPOSAL FEE | HTML | DOC |
| 17 NCAC 07B .1907 | SCRAP TIRE DISPOSAL TAX | HTML | DOC |
| 17 NCAC 07B .2001 | SALES TO EMPLOYEES | HTML | DOC |
| 17 NCAC 07B .2002 | GIFTS AND WAGES TO AN EMPLOYEE OR OTHER PERSON | HTML | DOC |
| 17 NCAC 07B .2101 | eLECTRICITY, PIPED NATURAL GAS, AND OTHER FUEL | HTML | DOC |
| 17 NCAC 07B .2102 | REPEALED - SAWDUST USED AS FUEL | HTML | DOC |
| 17 NCAC 07B .2103-.2104 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .2105 | AVIATION FUEL | HTML | DOC |
| 17 NCAC 07B .2201 | FOOD AND FOOD PRODUCTS | HTML | DOC |
| 17 NCAC 07B .2202 | EXPIRED - DISPOSABLE LUNCHROOM SUPPLIES | HTML | DOC |
| 17 NCAC 07B .2203 | REPEALED - EMPLOYEES' MEALS | HTML | DOC |
| 17 NCAC 07B .2204 | MEALS ON TRAINS: PLANES: ETC. | HTML | DOC |
| 17 NCAC 07B .2205 | CATERING | HTML | DOC |
| 17 NCAC 07B .2206 | REPEALED - GRATUITIES | HTML | DOC |
| 17 NCAC 07B .2207 | FOOD SERVICE SUPPLIES | HTML | DOC |
| 17 NCAC 07B .2208 | REPEALED - Fraterity and Sorority Meals | HTML | DOC |
| 17 NCAC 07B .2209 | REPEALED - SCHOOL STORES' SALES | HTML | DOC |
| 17 NCAC 07B .2210 | SUMMER CAMPS AND SIMILAR CAMPS | HTML | DOC |
| 17 NCAC 07B .2211 | REPEALED - Cover Charge | HTML | DOC |
| 17 NCAC 07B .2212 | SALES OF FISH AND OTHER SEAFOODS | HTML | DOC |
| 17 NCAC 07B .2213 | SERVICE CHARGES IMPOSED ON FOOD, BEVERAGES, OR PREPARED FOOD | HTML | DOC |
| 17 NCAC 07B .2301 | REPEALED - IN GENERAL | HTML | DOC |
| 17 NCAC 07B .2302 | EXPIRED - INTERSTATE SALE | HTML | DOC |
| 17 NCAC 07B .2303 | REPEALED - REGISTRATION: WHOLESALER'S RESPONSIBILITY | HTML | DOC |
| 17 NCAC 07B .2401 | SALES OF MEDICAL SUPPLIES AND EQUIPMENT TO VETERINARIANS | HTML | DOC |
| 17 NCAC 07B .2402 | SALES BY VETERINARIANS | HTML | DOC |
| 17 NCAC 07B .2501 | WAREHOUSEMEN SERVICES | HTML | DOC |
| 17 NCAC 07B .2502 | MOVING AND PACKING MATERIALS | HTML | DOC |
| 17 NCAC 07B .2503 | SECONDHAND FURNITURE | HTML | DOC |
| 17 NCAC 07B .2504 | SALES TO SATISFY LIENS | HTML | DOC |
| 17 NCAC 07B .2601 | REPEALED - USE TAX ON EQUIPMENT BROUGHT INTO STATE | HTML | DOC |
| 17 NCAC 07B .2602 | REPEALED - CONTRACTORS, SUBCONTRACTORS, AND RETAILER-CONTRACTORS | HTML | DOC |
| 17 NCAC 07B .2603 | ASPHALT PLANTS: CONCRETE PLANTS: WEIGH HOPPERS | HTML | DOC |
| 17 NCAC 07B .2604 | SAND: DIRT: STONE | HTML | DOC |
| 17 NCAC 07B .2605 | SANDBLAST SAND | HTML | DOC |
| 17 NCAC 07B .2606-.2607 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .2608 | REPEALED - PLUMBING: HEATING CONTRACTORS: PURCHASES | HTML | DOC |
| 17 NCAC 07B .2609 | EXPIRED - PLUMBING: HEATING CONTRACTORS: SALES | HTML | DOC |
| 17 NCAC 07B .2610 | REPEALED - PLUMBING: HEATING RETAILER-CONTRACTORS | HTML | DOC |
| 17 NCAC 07B .2611-.2612 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .2701 | SALES TO DENTISTS AND ORTHODONTISTS | HTML | DOC |
| 17 NCAC 07B .2702 | SALES TO DENTAL LABORATORIES | HTML | DOC |
| 17 NCAC 07B .2703 | EXPIRED - DENTAL SUPPLY HOUSES | HTML | DOC |
| 17 NCAC 07B .2801 | FLORISTS: Nursery and GREENHOUSE OPERATORS | HTML | DOC |
| 17 NCAC 07B .2802 | FLORIST WIRE SALES | HTML | DOC |
| 17 NCAC 07B .2901 | SALES THROUGH VENDING MACHINES | HTML | DOC |
| 17 NCAC 07B .2902 | EXPIRED - SALES OF VENDING MACHINES | HTML | DOC |
| 17 NCAC 07B .2903 | REPEALED - EXCLUSION OF TAX FROM RECEIPTS | HTML | DOC |
| 17 NCAC 07B .3001 | TRADE-INS | HTML | DOC |
| 17 NCAC 07B .3002 | REPOSSESSIONS | HTML | DOC |
| 17 NCAC 07B .3003 | RETURNED MERCHANDISE | HTML | DOC |
| 17 NCAC 07B .3004 | USED PROPERTY | HTML | DOC |
| 17 NCAC 07B .3005 | REPAIR PARTS FOR USED PROPERTY | HTML | DOC |
| 17 NCAC 07B .3006 | REPEALED - PARTS FROM JUNKED AUTOS | HTML | DOC |
| 17 NCAC 07B .3007 | REPEALED - REPAIR PARTS FOR EXEMPT PROPERTY | HTML | DOC |
| 17 NCAC 07B .3008 | REPEALED - TRADE-UP: SALES OF USED ARTICLES | HTML | DOC |
| 17 NCAC 07B .3009 | TRANSFER OF INVENTORY HELD FOR RESALE TO NEW BUSINESS | HTML | DOC |
| 17 NCAC 07B .3010 | REPEALED - TRADE-INS ON EXEMPT SALES | HTML | DOC |
| 17 NCAC 07B .3011 | USED PROPERTY SOLD FOR REPAIR CHARGES | HTML | DOC |
| 17 NCAC 07B .3012 | EXPIRED - TRADE: GRAIN FOR FLOUR | HTML | DOC |
| 17 NCAC 07B .3013 | USED PARTS FROM JUNKED PROPERTY | HTML | DOC |
| 17 NCAC 07B .3101 | RADIO AND TELEVISION RECEIPTS | HTML | DOC |
| 17 NCAC 07B .3102 | BROADCASTING EQUIPMENT | HTML | DOC |
| 17 NCAC 07B .3103 | RENTAL OF FILMS: RECORDINGS | HTML | DOC |
| 17 NCAC 07B .3104 | EXPIRED - BROADCASTING ACCESSORIES | HTML | DOC |
| 17 NCAC 07B .3105 | EXPIRED - SALES OF DEVELOPED FILM TO TELEVISION STATIONS | HTML | DOC |
| 17 NCAC 07B .3106 | CABLE SERVICE PROVIDERS | HTML | DOC |
| 17 NCAC 07B .3107 | PRODUCTION COMPANIES | HTML | DOC |
| 17 NCAC 07B .3201-.3202 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .3203 | REPEALED - TOLL OR PRIVATE TELECOMMUNICATIONS SERVICES | HTML | DOC |
| 17 NCAC 07B .3204 | EXPIRED - CELLULAR TELECOMMUNICATIONS COMPANIES | HTML | DOC |
| 17 NCAC 07B .3301 | EXEMPT PROSTHETIC DEVICES | HTML | DOC |
| 17 NCAC 07B .3302 | EXEMPT DURABLE MEDICAL EQUIPMENT AND DURABLE MEDICAL SUPPLIES | HTML | DOC |
| 17 NCAC 07B .3303-.3306 | REPEALED | HTML | DOC |
| 17 NCAC 07B .3401 | REPEALED - memorial stone sales | HTML | DOC |
| 17 NCAC 07B .3402 | MONUMENT MANUFACTURERS: TOOLS AND SUPPLIES | HTML | DOC |
| 17 NCAC 07B .3403 | REPEALED - SUPPLIES TO INSTALL MEMORIAL STONES/MONUMENT/BRONZE GRAVE MARKERS | HTML | DOC |
| 17 NCAC 07B .3404 | REPEALED - BRONZE GRAVE MARKERS | HTML | DOC |
| 17 NCAC 07B .3501 | MACHINISTS: FOUNDRYMEN: PATTERN MAKERS | HTML | DOC |
| 17 NCAC 07B .3502 | REPEALED - MOLDS: DIES: MILL MACHINERY | HTML | DOC |
| 17 NCAC 07B .3503 | MOLDS: DIES: FOR RESALE | HTML | DOC |
| 17 NCAC 07B .3504 | MOLDS: DIES: RETAINED BY SELLER | HTML | DOC |
| 17 NCAC 07B .3505 | MOLDS: DIES: NONMANUFACTURERS' USE | HTML | DOC |
| 17 NCAC 07B .3506 | EXPIRED - MOLDS: DIES: RECORD KEEPING | HTML | DOC |
| 17 NCAC 07B .3601 | REPEALED - FUNERAL EXPENSES | HTML | DOC |
| 17 NCAC 07B .3602 | REPEALED - CREMATION CHARGES | HTML | DOC |
| 17 NCAC 07B .3603 | REPEALED - DEATH BENEFIT PAYMENTS | HTML | DOC |
| 17 NCAC 07B .3701 | REPEALED - lubricating service | HTML | DOC |
| 17 NCAC 07B .3702 | EXPIRED - SALES OF LUBRICANTS | HTML | DOC |
| 17 NCAC 07B .3703 | REPEALED - car wash businesses | HTML | DOC |
| 17 NCAC 07B .3801 | PROMOTIONAL ITEMS AND GIFTS | HTML | DOC |
| 17 NCAC 07B .3802-.3803 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .3804 | GIFT CERTIFICATES AND GIFT CARDS | HTML | DOC |
| 17 NCAC 07B .3901-.3903 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .3904 | MARKING MACHINES | HTML | DOC |
| 17 NCAC 07B .3905-.3906 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .3907 | dEPOSITS FOR REUSABLE CONTAINERS | HTML | DOC |
| 17 NCAC 07B .3908 | REPEALED - FOOD STORAGE SUPPLIES | HTML | DOC |
| 17 NCAC 07B .3909 | DRUMS FOR PACKAGING PRODUCTS | HTML | DOC |
| 17 NCAC 07B .3910 | RETURNABLE CONTAINERS | HTML | DOC |
| 17 NCAC 07B .3911 | REPEALED - Gift Wrapping | HTML | DOC |
| 17 NCAC 07B .4001 | REPEALED - FERTILIZER: LIME AND LAND PLASTER | HTML | DOC |
| 17 NCAC 07B .4002-.4004 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .4005 | REPEALED - DEFOLIANTS: INHIBITORS: ETC. | HTML | DOC |
| 17 NCAC 07B .4006-.4009 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .4010-.4011 | REPEALED | HTML | DOC |
| 17 NCAC 07B .4101 | EXPIRED - OBJECTS OF ART | HTML | DOC |
| 17 NCAC 07B .4102 | SALES OF PHOTOGRAPHS AND VIDEOS | HTML | DOC |
| 17 NCAC 07B .4103 | REPEALED - Photo Tinting | HTML | DOC |
| 17 NCAC 07B .4104 | BLUEPRINTS | HTML | DOC |
| 17 NCAC 07B .4105 | PHOTO SUPPLIES AND MATERIALS | HTML | DOC |
| 17 NCAC 07B .4106 | PHOTOENGRAVINGS: ELECTROTYPES: ETC. | HTML | DOC |
| 17 NCAC 07B .4107-.4108 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .4109 | BLUEPRINTS SOLD TO ARCHITECTS | HTML | DOC |
| 17 NCAC 07B .4110 | BLUEPRINTS SOLD BY ARCHITECTS | HTML | DOC |
| 17 NCAC 07B .4201 | IN GENERAL | HTML | DOC |
| 17 NCAC 07B .4202 | EXEMPT SALES TO THE UNITED STATES GOVERNMENT | HTML | DOC |
| 17 NCAC 07B .4203 | CONTRACTORS FOR THE FEDERAL GOVERNMENT | HTML | DOC |
| 17 NCAC 07B .4204 | REPEALED - GOVERNMENT AGRICULTURAL OFFICES | HTML | DOC |
| 17 NCAC 07B .4205 | FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM | HTML | DOC |
| 17 NCAC 07B .4206 | FED SAVINGS/LOAN ASSOC, NATL AND STATE BANKS, CREDIT UNIONS | HTML | DOC |
| 17 NCAC 07B .4207 | RESERVE OFFICERS' UNIFORMS | HTML | DOC |
| 17 NCAC 07B .4208 | POSTAL EMPLOYEES' ASSOCIATIONS | HTML | DOC |
| 17 NCAC 07B .4209 | BUSINESSES IN FEDERAL AREAS | HTML | DOC |
| 17 NCAC 07B .4210 | NATIVE AMERICAN INDIAN COUNTRY | HTML | DOC |
| 17 NCAC 07B .4301 | REFUNDS TO INTERSTATE CARRIERS | HTML | DOC |
| 17 NCAC 07B .4302 | REFUNDS TO RAILROAD COMPANIES | HTML | DOC |
| 17 NCAC 07B .4303 | APPLICATION | HTML | DOC |
| 17 NCAC 07B .4401 | LEASE RECEIPTS | HTML | DOC |
| 17 NCAC 07B .4402 | ROYALTIES | HTML | DOC |
| 17 NCAC 07B .4403 | MAINTENANCE OF LEASED PROPERTY | HTML | DOC |
| 17 NCAC 07B .4404 | EQUIPMENT FURNISHED WITH OPERATOR | HTML | DOC |
| 17 NCAC 07B .4405 | LEASE WITH OPTION TO PURCHASE | HTML | DOC |
| 17 NCAC 07B .4406 | INSURANCE ON LEASED PROPERTY | HTML | DOC |
| 17 NCAC 07B .4407 | REPEALED - leases for out of state use | HTML | DOC |
| 17 NCAC 07B .4408 | EXPIRED - LEASES: OUT OF STATE NEGOTIATIONS | HTML | DOC |
| 17 NCAC 07B .4409 | REPEALED - LEASED PROPERTY: MAINTENANCE | HTML | DOC |
| 17 NCAC 07B .4410 | ASSIGNMENT OF LEASE | HTML | DOC |
| 17 NCAC 07B .4411 | EXTENSION OF LEASES SUBJECT TO A MAXIMUM TAX | HTML | DOC |
| 17 NCAC 07B .4412 | SALE OF LEASED PROPERTY | HTML | DOC |
| 17 NCAC 07B .4413 | CONDITIONAL SALES CONTRACT | HTML | DOC |
| 17 NCAC 07B .4414 | GOLF DRIVING RANGE FEES | HTML | DOC |
| 17 NCAC 07B .4415 | SKATING RINK FEES | HTML | DOC |
| 17 NCAC 07B .4416 | REPEALED - HIGHWAY USE TAX AND ALTERNATE GROSS RECEIPTS TAX | HTML | DOC |
| 17 NCAC 07B .4501 | REPEALED - SALES BY LAUNDRIES: ECT. | HTML | DOC |
| 17 NCAC 07B .4502 | REPEALED - FUEL FOR LAUNDRIES: ETC. | HTML | DOC |
| 17 NCAC 07B .4503 | EQUIPMENT AND SUPPLIES FOR LAUNDRIES: ETC. | HTML | DOC |
| 17 NCAC 07B .4504 | EXPIRED - LAUNDRY SUPPLIES | HTML | DOC |
| 17 NCAC 07B .4505 | REPEALED - MISCELLANEOUS LAUNDRY EQUIPMENT | HTML | DOC |
| 17 NCAC 07B .4506-.4507 | REPEALED | HTML | DOC |
| 17 NCAC 07B .4508 | LAUNDRY BUSINESS: INTERSTATE | HTML | DOC |
| 17 NCAC 07B .4509 | UNIFORM RENTALS | HTML | DOC |
| 17 NCAC 07B .4510 | INDEPENDENT CLEANING SOLICITORS | HTML | DOC |
| 17 NCAC 07B .4511 | DYEING OF GARMENTS | HTML | DOC |
| 17 NCAC 07B .4512 | REPEALED - EXCLUSION OF TAX FROM RECEIPTS | HTML | DOC |
| 17 NCAC 07B .4513 | EXPIRED - INDUCEMENTS TO CLEANING SERVICES | HTML | DOC |
| 17 NCAC 07B .4514 | CLEANING MACHINERY REPAIRS | HTML | DOC |
| 17 NCAC 07B .4515 | REPEALED - FUEL FOR CLEANING PLANTS | HTML | DOC |
| 17 NCAC 07B .4601 | REPEALED - SALES AND PURCHASES OF AUTOMOBILES AND OTHER MOTOR VEHICLES | HTML | DOC |
| 17 NCAC 07B .4602 | BOATS, BOAT TRAILERS, AND ACCESSORIES | HTML | DOC |
| 17 NCAC 07B .4603-.4604 | REPEALED | HTML | DOC |
| 17 NCAC 07B .4605 | REPEALED - MOTOR VEHICLES TRADED IN | HTML | DOC |
| 17 NCAC 07B .4606 | REPEALED - MOTOR VEHICLES USED BY DEALERS | HTML | DOC |
| 17 NCAC 07B .4607-.4608 | REPEALED | HTML | DOC |
| 17 NCAC 07B .4609 | FIRE TRUCKS AND EQUIPMENT | HTML | DOC |
| 17 NCAC 07B .4610 | REPEALED - MOTOR VEHICLES: SALES BY FEDERAL GOVERNMENT | HTML | DOC |
| 17 NCAC 07B .4611 | PARTS FROM JUNKED MOTOR VEHICLES | HTML | DOC |
| 17 NCAC 07B .4612-.4613 | REPEALED | HTML | DOC |
| 17 NCAC 07B .4614 | RECREATIONAL VEHICLES | HTML | DOC |
| 17 NCAC 07B .4615 | REPEALED - MANUFACTURED HOMES | HTML | DOC |
| 17 NCAC 07B .4616 | REPEALED - DOUBLE-WIDE MOBILE HOMES | HTML | DOC |
| 17 NCAC 07B .4617 | REPEALED - MOBILE CLASSROOM, OFFICE AND STORAGE TRAILERS | HTML | DOC |
| 17 NCAC 07B .4618 | REPEALED - MOTOR VEHICLE SUPPLIES | HTML | DOC |
| 17 NCAC 07B .4619 | REPEALED - HIGHWAY USE TAX | HTML | DOC |
| 17 NCAC 07B .4701 | COMMERCIAL PRINTERS AND PUBLISHERS | HTML | DOC |
| 17 NCAC 07B .4702 | REPEALED - PRINTING OF CONTAINERS | HTML | DOC |
| 17 NCAC 07B .4703 | REPEALED - PRINTING CHARGES | HTML | DOC |
| 17 NCAC 07B .4704 | REPEALED - PLATES FOR PRINTING CONTAINERS | HTML | DOC |
| 17 NCAC 07B .4705-.4706 | REPEALED | HTML | DOC |
| 17 NCAC 07B .4707 | PRINTING CHEMICALS | HTML | DOC |
| 17 NCAC 07B .4708 | POSTAGE CHARGES BY PRINTERS | HTML | DOC |
| 17 NCAC 07B .4709 | BOOKBINDING SUPPLIES: PRINTERS | HTML | DOC |
| 17 NCAC 07B .4710 | REPEALED - Bookbinders | HTML | DOC |
| 17 NCAC 07B .4711-.4712 | REPEALED | HTML | DOC |
| 17 NCAC 07B .4713 | EXPIRED - TYPEWRITERS SOLD TO PRINTERS | HTML | DOC |
| 17 NCAC 07B .4714 | REPEALED - MOUNTING TAPE SOLD TO PRINTERS | HTML | DOC |
| 17 NCAC 07B .4715 | NEWSPAPER PUBLISHERS: MACHINERY | HTML | DOC |
| 17 NCAC 07B .4716 | REPEALED - TYPESETTING | HTML | DOC |
| 17 NCAC 07B .4717 | REPEALED - PHOTOGRAPHS: NEWSPAPERS | HTML | DOC |
| 17 NCAC 07B .4718 | REPRODUCTION PROOFS | HTML | DOC |
| 17 NCAC 07B .4801 | RECORDS REQUIRED TO BE KEPT | HTML | DOC |
| 17 NCAC 07B .4802 | ACCRUAL BASIS | HTML | DOC |
| 17 NCAC 07B .4803 | CASH BASIS | HTML | DOC |
| 17 NCAC 07B .4901-.4902 | REPEALED | HTML | DOC |
| 17 NCAC 07B .5001 | EYEGLASSES AND CONTACT LENSES | HTML | DOC |
| 17 NCAC 07B .5002 | EYEGLASS FRAMES AND REPAIR PARTS | HTML | DOC |
| 17 NCAC 07B .5003 | OPHTHALMIC INSTRUMENTS | HTML | DOC |
| 17 NCAC 07B .5004 | TAXABLE OPTICAL SUPPLIES | HTML | DOC |
| 17 NCAC 07B .5101 | LEASED DEPARTMENTS | HTML | DOC |
| 17 NCAC 07B .5102 | EXPIRED - TRANSIENT SELLERS | HTML | DOC |
| 17 NCAC 07B .5201-.5202 | EXPIRED | HTML | DOC |
| 17 NCAC 07B .5301 | EXPIRED - CERTIFICATE OF AUTHORITY | HTML | DOC |
| 17 NCAC 07B .5302 | REPEALED - PROPER USE OF CERTIFICATE OF AUTHORITY | HTML | DOC |
| 17 NCAC 07B .5401-.5406 | REPEALED | HTML | DOC |
| 17 NCAC 07B .5407 | REPEALED - PROPOSED ASSESSMENT OF WHOLESALE LICENSE FEE FORM: E-510B | HTML | DOC |
| 17 NCAC 07B .5408-.5412 | REPEALED | HTML | DOC |
| 17 NCAC 07B .5413 | REPEALED - NOTICE OF PENALTY ASSESSMENT FORM: E-529 | HTML | DOC |
| 17 NCAC 07B .5414-.5424 | REPEALED | HTML | DOC |
| 17 NCAC 07B .5425 | REPEALED - NONRESIDENT MERCHANTS REGISTRATION APPLICATION FORM: E-572 | HTML | DOC |
| 17 NCAC 07B .5426 | REPEALED - NONRESIDENT MERCHANTS REGISTRATION CERTIFICATE FORM: E-573 | HTML | DOC |
| 17 NCAC 07B .5427 | REPEALED - NONRESIDENT MERCHANTS CERTIFICATE OF RESALE FORM: E-574 | HTML | DOC |
| 17 NCAC 07B .5428-.5433 | REPEALED | HTML | DOC |
| 17 NCAC 07B .5434 | REPEALED - COMMERCIAL FISHERMAN'S CERTIFICATE FORM: E-558 | HTML | DOC |
| 17 NCAC 07B .5435 | REPEALED - CONTRACTOR'S AND SUBCONTRACTOR'S CERTIFICATE FORM: E-580. | HTML | DOC |
| 17 NCAC 07B .5436 | REPEALED - FARMER'S CERTIFICATE FORM: E-599 | HTML | DOC |
| 17 NCAC 07B .5437 | REPEALED - VETERINARIAN'S CERTIFICATE FORM: E-567 | HTML | DOC |
| 17 NCAC 07B .5438 | REPEALED - LOGGING AND PULPWOOD CERTIFICATE FORM: E-526 | HTML | DOC |
| 17 NCAC 07B .5439 | REPEALED - MOTOR VEHICLE EXEMPTION FORM: E-599B | HTML | DOC |
| 17 NCAC 07B .5440 | REPEALED - PURCHASER'S AFFIDAVIT OF EXPORT FORM: E-599C | HTML | DOC |
| 17 NCAC 07B .5441 | REPEALED - AFFIDAVIT FOR USE TAX FORM: E-589A (MECKLENBURG COUNTY) | HTML | DOC |
| 17 NCAC 07B .5442 | REPEALED - REQUEST FOR SALES/USE TAX CREDIT BY VENDEE FORM: E-599M | HTML | DOC |
| 17 NCAC 07B .5443 | REPEALED - SALES AND USE TAX CHART: E-502C: SIX PERCENT | HTML | DOC |
| 17 NCAC 07B .5444 | REPEALED - SEMIMONTHLY SALES AND USE TAX REPORT FORM: E-500D | HTML | DOC |
| 17 NCAC 07B .5445 | REPEALED - COMMERCIAL LIVESTOCK/POULTRY FARMERS' CERT. FORM: E-599S | HTML | DOC |
| 17 NCAC 07B .5446 | REPEALED - CERTIFICATE OF EXEMPTION FORM: E-599T | HTML | DOC |
| 17 NCAC 07B .5447-.5448 | REPEALED | HTML | DOC |
| 17 NCAC 07B .5449-.5458 | REPEALED | HTML | DOC |
| 17 NCAC 07B .5459 | REPEALED - CLAIM FOR REFUND OF COUNTY SALES AND USE TAXES FORM: E-585E | HTML | DOC |
| 17 NCAC 07B .5460 | REPEALED - USE TAX REPORT FORM: E-554 | HTML | DOC |
| 17 NCAC 07B .5461 | REPEALED - CLAIM FOR REFUND OF STATE AND COUNTY SALES/USE TAXES FORM: E-585C | HTML | DOC |
| 17 NCAC 07B .5462 | RESERVED FOR FUTURE CODIFICATION | HTML | DOC |
| 17 NCAC 07B .5463 | REPEALED - CLAIM FOR REFUND OF WHITE GOODS DISPOSAL TAX FORM: E-585W | HTML | DOC |
| |
| SubChapter C | | HTML | DOC |
| 17 NCAC 07C .0101-.0102 | REPEALED | HTML | DOC |
| 17 NCAC 07C .0103 | EXPIRED - SALES TAX IMPOSED | HTML | DOC |
| 17 NCAC 07C .0104-.0105 | REPEALED | HTML | DOC |
| 17 NCAC 07C .0106-.0107 | REPEALED | HTML | DOC |
| 17 NCAC 07C .0108 | REPEALED - RECORDS TO BE KEPT BY TAXPAYER | HTML | DOC |
| 17 NCAC 07C .0109-.0110 | REPEALED | HTML | DOC |
| 17 NCAC 07C .0201-.0203 | REPEALED | HTML | DOC |
| 17 NCAC 07C .0204 | REPEALED - MAXIMUM TAX | HTML | DOC |
| 17 NCAC 07C .0205 | REPEALED - BRACKET SYSTEM | HTML | DOC |
| 17 NCAC 07C .0206 | REPEALED - EXEMPTIONS AND EXCLUSIONS | HTML | DOC |
| 17 NCAC 07C .0207 | REPEALED - RECORDS TO BE KEPT BY TAXPAYER | HTML | DOC |
| 17 NCAC 07C .0301-.0302 | REPEALED | HTML | DOC |
| 17 NCAC 07C .0303 | REPEALED - SALES NOT SUBJECT TO COUNTY TAX | HTML | DOC |
| 17 NCAC 07C .0304 | EXPIRED - APPLICATION OF TAX | HTML | DOC |
| 17 NCAC 07C .0401-.0402 | REPEALED | HTML | DOC |
| 17 NCAC 07C .0501-.0503 | REPEALED | HTML | DOC |
| |
| Subchapter D | | HTML | DOC |
| 17 NCAC 07D .0101-.0104 | EXPIRED | HTML | DOC |
| 17 NCAC 07D .0201-.0202 | REPEALED | HTML | DOC |
| |
