| SubChapter A | DIVISIONAL RULES | PDF | DOC |
| 17 NCAC 07A .0101-.0103 | REPEALED | PDF | DOC |
| |
| SubChapter B | STATE SALES AND USE TAX | PDF | DOC |
| 17 NCAC 07B .0101 | IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX | PDF | DOC |
| 17 NCAC 07B .0102-.0103 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0104 | RETURNS | PDF | DOC |
| 17 NCAC 07B .0105 | MEASURE OF TAX DUE | PDF | DOC |
| 17 NCAC 07B .0106 | CERTIFICATES OF EXEMPTION: SALES FOR RESALE | PDF | DOC |
| 17 NCAC 07B .0107 | RECORDS REQUIRED TO BE KEPT | PDF | DOC |
| 17 NCAC 07B .0108 | TRADE DISCOUNTS AND CASH DISCOUNTS | PDF | DOC |
| 17 NCAC 07B .0109 | APPLICATION OF TAX TO FISH BAIT | PDF | DOC |
| 17 NCAC 07B .0110 | CHARTER BOAT OPERATORS | PDF | DOC |
| 17 NCAC 07B .0111 | STAMPS, COINS, ETC. | PDF | DOC |
| 17 NCAC 07B .0112 | SALES OF HOUSEHOLD GOODS | PDF | DOC |
| 17 NCAC 07B .0113 | AUCTIONEERS AND AUCTION SALES | PDF | DOC |
| 17 NCAC 07B .0114 | BLIND MERCHANTS | PDF | DOC |
| 17 NCAC 07B .0115 | RESEARCH SERVICES | PDF | DOC |
| 17 NCAC 07B .0116 | COMPUTER SOFTWARE | PDF | DOC |
| 17 NCAC 07B .0117 | PROPERTY TRANSFERS BETWEEN DIVISIONS | PDF | DOC |
| 17 NCAC 07B .0118 | CHANGE IN OWNERSHIP | PDF | DOC |
| 17 NCAC 07B .0119 | INTEREST ON ASSESSMENTS | PDF | DOC |
| 17 NCAC 07B .0120 | TRANSFEREE LIABILITY | PDF | DOC |
| 17 NCAC 07B .0121 | BANKRUPT'S LIABILITY | PDF | DOC |
| 17 NCAC 07B .0122 | COUPONS | PDF | DOC |
| 17 NCAC 07B .0123 | COMMERCIAL FISHERMEN - CERTIFICATE OF EXEMPTION | PDF | DOC |
| 17 NCAC 07B .0124 | ERRONEOUS INFORMATION | PDF | DOC |
| 17 NCAC 07B .0125 | FLEA MARKETS | PDF | DOC |
| 17 NCAC 07B .0126 | HOLY BIBLES | PDF | DOC |
| 17 NCAC 07B .0201-.0202 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0203-.0205 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0206-.0207 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0301-.0302 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0401-.0407 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0501 | IN GENERAL | PDF | DOC |
| 17 NCAC 07B .0502 | PACKAGING MATERIALS | PDF | DOC |
| 17 NCAC 07B .0503 | INGREDIENTS | PDF | DOC |
| 17 NCAC 07B .0601-.0610 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0611-.0612 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0613-.0634 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0701-.0716 | REPEALED | PDF | DOC |
| 17 NCAC 07B .0801 | ADJUSTMENTS AND REPLACEMENTS | PDF | DOC |
| 17 NCAC 07B .0802 | MADE TO ORDER AND INSTALLATION SALES: GENERALLY | PDF | DOC |
| 17 NCAC 07B .0803 | CABINETMAKERS | PDF | DOC |
| 17 NCAC 07B .0804 | FABRICATED ARTICLES | PDF | DOC |
| 17 NCAC 07B .0805 | SIGN FABRICATING AND PAINTING | PDF | DOC |
| 17 NCAC 07B .0806 | REPAIRS AND ALTERATIONS: GENERALLY | PDF | DOC |
| 17 NCAC 07B .0807 | CLOTHING ALTERATIONS | PDF | DOC |
| 17 NCAC 07B .0808 | REUPHOLSTERING | PDF | DOC |
| 17 NCAC 07B .0809 | LAMINATING SERVICES | PDF | DOC |
| 17 NCAC 07B .0810 | BULLETS AND SHELLS-RELOADING | PDF | DOC |
| 17 NCAC 07B .0811 | FIRE EXTINGUISHERS: RECHARGING | PDF | DOC |
| 17 NCAC 07B .0901 | ADVERTISING AND ADVERTISING AGENCIES | PDF | DOC |
| 17 NCAC 07B .0902 | ADVERTISING ARTISTS | PDF | DOC |
| 17 NCAC 07B .0903 | HANG TAGS | PDF | DOC |
| 17 NCAC 07B .0904 | PUBLIC RELATIONS FIRMS | PDF | DOC |
| 17 NCAC 07B .1001 | BARBER AND BEAUTICIAN SUPPLIES | PDF | DOC |
| 17 NCAC 07B .1002 | SHOE REPAIRMEN | PDF | DOC |
| 17 NCAC 07B .1003 | WATCH: CLOCK AND JEWELRY REPAIRMEN | PDF | DOC |
| 17 NCAC 07B .1101 | FARM MACHINES: MACHINERY: TOBACCO ITEMS | PDF | DOC |
| 17 NCAC 07B .1102 | EXPERIMENTAL FARMS | PDF | DOC |
| 17 NCAC 07B .1103 | TRACTORS: BACKHOES: DRAGLINES | PDF | DOC |
| 17 NCAC 07B .1104 | IRRIGATION EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .1105 | ANIMAL CLIPPERS | PDF | DOC |
| 17 NCAC 07B .1106 | LAYING CAGES | PDF | DOC |
| 17 NCAC 07B .1107 | EGG CLEANING DETERGENT | PDF | DOC |
| 17 NCAC 07B .1108 | EGG COOLING CABINETS | PDF | DOC |
| 17 NCAC 07B .1109 | FEED MILLS | PDF | DOC |
| 17 NCAC 07B .1110 | COOLING FANS | PDF | DOC |
| 17 NCAC 07B .1111 | VENTILATORS | PDF | DOC |
| 17 NCAC 07B .1112 | SILO UNLOADERS: BARN CLEANERS | PDF | DOC |
| 17 NCAC 07B .1113 | MACHINERY STORAGE EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .1114 | SCALES | PDF | DOC |
| 17 NCAC 07B .1115 | SNAPBEAN GRADERS | PDF | DOC |
| 17 NCAC 07B .1116 | LIQUID FERTILIZER APPLICATORS | PDF | DOC |
| 17 NCAC 07B .1117 | MECHANICAL POST HOLE DIGGERS | PDF | DOC |
| 17 NCAC 07B .1118 | SICKLE GRINDERS | PDF | DOC |
| 17 NCAC 07B .1119 | TOBACCO TYING MACHINES | PDF | DOC |
| 17 NCAC 07B .1120 | COTTON BAGS AND SHEETS | PDF | DOC |
| 17 NCAC 07B .1121 | LITTER | PDF | DOC |
| 17 NCAC 07B .1122 | RIGHT-OF-WAY EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .1123 | CERTAIN SALES TO COMMERCIAL ANIMAL FARMERS | PDF | DOC |
| 17 NCAC 07B .1201 | TAXABILITY OF GROSS RECEIPTS | PDF | DOC |
| 17 NCAC 07B .1202 | SUPPLIES AND EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .1203 | SINGLE FAMILY COTTAGES | PDF | DOC |
| 17 NCAC 07B .1301 | OUT-OF-STATE DELIVERIES | PDF | DOC |
| 17 NCAC 07B .1302 | IN-STATE DELIVERIES | PDF | DOC |
| 17 NCAC 07B .1303 | DELIVERIES TO DONEES | PDF | DOC |
| 17 NCAC 07B .1304 | MACHINERY ENTERING STATE | PDF | DOC |
| 17 NCAC 07B .1305 | FOREIGN COMMERCE: PURCHASES FOR EXPORT | PDF | DOC |
| 17 NCAC 07B .1401 | PRESCRIPTION DRUGS | PDF | DOC |
| 17 NCAC 07B .1402 | MEDICINES: SALES TO PHYSICIANS | PDF | DOC |
| 17 NCAC 07B .1403 | NONPRESCRIPTION MEDICINES AND DRUGS | PDF | DOC |
| 17 NCAC 07B .1404 | MEDICAL SUPPLIES AND EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .1405 | INSULIN | PDF | DOC |
| 17 NCAC 07B .1406 | BLOOD PRODUCTS: BODY TISSUE | PDF | DOC |
| 17 NCAC 07B .1501 | FINANCE COMPANIES | PDF | DOC |
| 17 NCAC 07B .1502 | FINANCE AND CARRYING CHARGES | PDF | DOC |
| 17 NCAC 07B .1601 | SALES TO OR BY NONPROFIT ENTITIES | PDF | DOC |
| 17 NCAC 07B .1602 | REFUNDS TO NONPROFIT ENTITIES | PDF | DOC |
| 17 NCAC 07B .1603 | PARENTS AND TEACHERS ASSOCIATIONS | PDF | DOC |
| 17 NCAC 07B .1604 | CONTRACTOR'S TOOLS | PDF | DOC |
| 17 NCAC 07B .1605 | CLUBS: ASSOCIATIONS: ETC. | PDF | DOC |
| 17 NCAC 07B .1701 | GOVERNMENTAL SALES AND PURCHASES | PDF | DOC |
| 17 NCAC 07B .1702 | REFUNDS TO COUNTIES, CITIES, AND OTHER GOVERNMENTAL ENTITIES | PDF | DOC |
| 17 NCAC 07B .1703 | SALES TO STATE | PDF | DOC |
| 17 NCAC 07B .1704 | GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS | PDF | DOC |
| 17 NCAC 07B .1705 | HOUSING AUTHORITIES | PDF | DOC |
| 17 NCAC 07B .1706 | PRISON CONCESSION STANDS | PDF | DOC |
| 17 NCAC 07B .1801 | SALES TO AND BY HOSPITALS AND SIMILAR INSTITUTIONS | PDF | DOC |
| 17 NCAC 07B .1802 | REFUNDS TO HOSPITALS AND SIMILAR MEDICAL FACILITIES | PDF | DOC |
| 17 NCAC 07B .1803 | OXYGEN EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .1804 | OXYGEN | PDF | DOC |
| 17 NCAC 07B .1805 | HOSPITAL SUPPLIES | PDF | DOC |
| 17 NCAC 07B .1901 | TIRE RECAPPING MATERIALS | PDF | DOC |
| 17 NCAC 07B .1902 | SECONDHAND TIRES | PDF | DOC |
| 17 NCAC 07B .1903 | TIRE REPAIR MATERIALS | PDF | DOC |
| 17 NCAC 07B .1904 | SALES BY TIRE RECAPPERS | PDF | DOC |
| 17 NCAC 07B .1905 | SALES TO TIRE RECAPPERS | PDF | DOC |
| 17 NCAC 07B .1906 | SCRAP TIRE DISPOSAL FEE | PDF | DOC |
| 17 NCAC 07B .1907 | SCRAP TIRE DISPOSAL TAX | PDF | DOC |
| 17 NCAC 07B .2001 | SALES TO EMPLOYEES | PDF | DOC |
| 17 NCAC 07B .2002 | GIFTS TO EMPLOYEES | PDF | DOC |
| 17 NCAC 07B .2101 | ELECTRICITY AND OTHER FUEL | PDF | DOC |
| 17 NCAC 07B .2102 | SAWDUST USED AS FUEL | PDF | DOC |
| 17 NCAC 07B .2103 | PROPANE SOLD TO SCHOOLS | PDF | DOC |
| 17 NCAC 07B .2104 | LP GAS SOLD TO FARMERS | PDF | DOC |
| 17 NCAC 07B .2105 | AVIATION FUEL | PDF | DOC |
| 17 NCAC 07B .2201 | FOOD AND FOOD PRODUCTS | PDF | DOC |
| 17 NCAC 07B .2202 | DISPOSABLE LUNCHROOM SUPPLIES | PDF | DOC |
| 17 NCAC 07B .2203 | EMPLOYEES' MEALS | PDF | DOC |
| 17 NCAC 07B .2204 | MEALS ON TRAINS: PLANES: ETC. | PDF | DOC |
| 17 NCAC 07B .2205 | CATERERS | PDF | DOC |
| 17 NCAC 07B .2206 | GRATUITIES | PDF | DOC |
| 17 NCAC 07B .2207 | FOOD SERVICE SUPPLIES | PDF | DOC |
| 17 NCAC 07B .2208 | FRATERNITY AND SORORITY MEALS | PDF | DOC |
| 17 NCAC 07B .2209 | SCHOOL STORES' SALES | PDF | DOC |
| 17 NCAC 07B .2210 | MEALS AT SUMMER CAMPS | PDF | DOC |
| 17 NCAC 07B .2211 | COVER CHARGE | PDF | DOC |
| 17 NCAC 07B .2212 | SEAFOODS | PDF | DOC |
| 17 NCAC 07B .2213 | SERVICE CHARGE | PDF | DOC |
| 17 NCAC 07B .2301 | IN GENERAL | PDF | DOC |
| 17 NCAC 07B .2302 | INTERSTATE SALE | PDF | DOC |
| 17 NCAC 07B .2303 | REGISTRATION: WHOLESALER'S RESPONSIBILITY | PDF | DOC |
| 17 NCAC 07B .2401 | SALES OF MEDICAL SUPPLIES AND EQUIPMENT TO VETERINARIANS | PDF | DOC |
| 17 NCAC 07B .2402 | SALES BY VETERINARIANS | PDF | DOC |
| 17 NCAC 07B .2501 | WAREHOUSEMEN SERVICES | PDF | DOC |
| 17 NCAC 07B .2502 | MOVING AND PACKING MATERIALS | PDF | DOC |
| 17 NCAC 07B .2503 | SECONDHAND FURNITURE | PDF | DOC |
| 17 NCAC 07B .2504 | SALES TO SATISFY LIENS | PDF | DOC |
| 17 NCAC 07B .2601 | USE TAX ON EQUIPMENT BROUGHT INTO STATE | PDF | DOC |
| 17 NCAC 07B .2602 | CONTRACTORS, SUBCONTRACTORS, AND RETAILER-CONTRACTORS | PDF | DOC |
| 17 NCAC 07B .2603 | WEIGH HOPPERS SOLD TO CONTRACTORS | PDF | DOC |
| 17 NCAC 07B .2604 | SAND: STONE SOLD TO CONTRACTORS | PDF | DOC |
| 17 NCAC 07B .2605 | SANDBLAST SAND SOLD TO CONTRACTORS | PDF | DOC |
| 17 NCAC 07B .2606 | PRE-FABRICATED BUILDINGS: CONTRACTORS | PDF | DOC |
| 17 NCAC 07B .2607 | SUBCONTRACTORS | PDF | DOC |
| 17 NCAC 07B .2608 | PLUMBING: HEATING CONTRACTORS: PURCHASES | PDF | DOC |
| 17 NCAC 07B .2609 | PLUMBING: HEATING CONTRACTORS: SALES | PDF | DOC |
| 17 NCAC 07B .2610 | PLUMBING: HEATING RETAILER-CONTRACTORS | PDF | DOC |
| 17 NCAC 07B .2611 | BUILDING MATERIALS | PDF | DOC |
| 17 NCAC 07B .2612 | LUMBER SOLD TO COMMERCIAL FISHERMEN | PDF | DOC |
| 17 NCAC 07B .2701 | SALES TO DENTISTS AND ORTHODONTISTS | PDF | DOC |
| 17 NCAC 07B .2702 | SALES TO DENTAL LABORATORIES | PDF | DOC |
| 17 NCAC 07B .2703 | DENTAL SUPPLY HOUSES | PDF | DOC |
| 17 NCAC 07B .2801 | FLORISTS: NURSERYMEN: GREENHOUSE OPERATORS AND FARMERS | PDF | DOC |
| 17 NCAC 07B .2802 | FLORISTS' DELIVERY ASSOCIATIONS | PDF | DOC |
| 17 NCAC 07B .2901 | SALES THROUGH VENDING MACHINES | PDF | DOC |
| 17 NCAC 07B .2902 | SALES OF VENDING MACHINES | PDF | DOC |
| 17 NCAC 07B .2903 | EXCLUSION OF TAX FROM RECEIPTS | PDF | DOC |
| 17 NCAC 07B .3001 | TRADE-INS | PDF | DOC |
| 17 NCAC 07B .3002 | REPOSSESSIONS | PDF | DOC |
| 17 NCAC 07B .3003 | RETURNED MERCHANDISE | PDF | DOC |
| 17 NCAC 07B .3004 | SECONDHAND PROPERTY | PDF | DOC |
| 17 NCAC 07B .3005 | REPAIR PARTS FOR USED PROPERTY | PDF | DOC |
| 17 NCAC 07B .3006 | PARTS FROM JUNKED AUTOS | PDF | DOC |
| 17 NCAC 07B .3007 | REPAIR PARTS FOR EXEMPT PROPERTY | PDF | DOC |
| 17 NCAC 07B .3008 | TRADE-UP: SALES OF USED ARTICLES | PDF | DOC |
| 17 NCAC 07B .3009 | TRANSFER OF REPOSSESSED ITEMS TO NEW BUSINESS | PDF | DOC |
| 17 NCAC 07B .3010 | TRADE-INS ON EXEMPT SALES | PDF | DOC |
| 17 NCAC 07B .3011 | USED PROPERTY SOLD FOR REPAIR CHARGES | PDF | DOC |
| 17 NCAC 07B .3012 | TRADE: GRAIN FOR FLOUR | PDF | DOC |
| 17 NCAC 07B .3013 | USED PARTS FROM JUNKED PROPERTY | PDF | DOC |
| 17 NCAC 07B .3101 | RADIO AND TELEVISION: ETC. RECEIPTS | PDF | DOC |
| 17 NCAC 07B .3102 | BROADCASTING EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .3103 | RENTAL OF FILMS: RECORDINGS | PDF | DOC |
| 17 NCAC 07B .3104 | BROADCASTING ACCESSORIES | PDF | DOC |
| 17 NCAC 07B .3105 | SALES OF DEVELOPED FILM TO TELEVISION STATIONS | PDF | DOC |
| 17 NCAC 07B .3106 | CABLE SERVICE PROVIDERS | PDF | DOC |
| 17 NCAC 07B .3107 | MOTION PICTURE PRODUCTION FIRMS | PDF | DOC |
| 17 NCAC 07B .3201 | TELECOMMUNICATIONS AND TELEGRAPH COMPANIES | PDF | DOC |
| 17 NCAC 07B .3202 | TELEPHONE COMPANY PROPERTY SUBJECT TO GENERAL RATE | PDF | DOC |
| 17 NCAC 07B .3203 | TOLL OR PRIVATE TELECOMMUNICATIONS SERVICES | PDF | DOC |
| 17 NCAC 07B .3204 | CELLULAR TELECOMMUNICATIONS COMPANIES | PDF | DOC |
| 17 NCAC 07B .3301 | EXEMPT PROSTHETIC DEVICES | PDF | DOC |
| 17 NCAC 07B .3302 | EXEMPT DURABLE MEDICAL EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .3303-.3306 | REPEALED | PDF | DOC |
| 17 NCAC 07B .3401 | MEMORIAL STONE SALES | PDF | DOC |
| 17 NCAC 07B .3402 | MONUMENT MANUFACTURERS: TOOLS AND SUPPLIES | PDF | DOC |
| 17 NCAC 07B .3403 | SUPPLIES TO INSTALL MEMORIAL STONES/MONUMENTS/BRONZE GRAVE MARKERS | PDF | DOC |
| 17 NCAC 07B .3404 | BRONZE GRAVE MARKERS | PDF | DOC |
| 17 NCAC 07B .3501 | MACHINISTS: FOUNDRYMEN: PATTERN MAKERS | PDF | DOC |
| 17 NCAC 07B .3502 | MOLDS: DIES: MILL MACHINERY | PDF | DOC |
| 17 NCAC 07B .3503 | MOLDS: DIES: FOR RESALE | PDF | DOC |
| 17 NCAC 07B .3504 | MOLDS: DIES: RETAINED BY SELLER | PDF | DOC |
| 17 NCAC 07B .3505 | MOLDS: DIES: NONMANUFACTURERS' USE | PDF | DOC |
| 17 NCAC 07B .3506 | MOLDS: DIES: RECORD KEEPING | PDF | DOC |
| 17 NCAC 07B .3601 | FUNERAL EXPENSES | PDF | DOC |
| 17 NCAC 07B .3602 | CREMATION CHARGES | PDF | DOC |
| 17 NCAC 07B .3603 | DEATH BENEFIT PAYMENTS | PDF | DOC |
| 17 NCAC 07B .3701 | LUBRICATING SERVICE | PDF | DOC |
| 17 NCAC 07B .3702 | SALES OF LUBRICANTS | PDF | DOC |
| 17 NCAC 07B .3703 | CAR WASH BUSINESSES | PDF | DOC |
| 17 NCAC 07B .3801 | PREMIUMS AND GIFTS | PDF | DOC |
| 17 NCAC 07B .3802 | SALES OF TRADING STAMPS | PDF | DOC |
| 17 NCAC 07B .3803 | REDEMPTION OF TRADING STAMPS | PDF | DOC |
| 17 NCAC 07B .3804 | GIFT CERTIFICATES | PDF | DOC |
| 17 NCAC 07B .3901 | CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS | PDF | DOC |
| 17 NCAC 07B .3902 | HOGSHEADS: CARDBOARD CONTAINERS: ETC. | PDF | DOC |
| 17 NCAC 07B .3903 | PACKAGING MATERIALS: WAREHOUSEMEN AND MOVERS | PDF | DOC |
| 17 NCAC 07B .3904 | MARKING MACHINES | PDF | DOC |
| 17 NCAC 07B .3905 | ICE HANDLING SUPPLIES | PDF | DOC |
| 17 NCAC 07B .3906 | EGG CARTONS | PDF | DOC |
| 17 NCAC 07B .3907 | REUSABLE CONTAINERS | PDF | DOC |
| 17 NCAC 07B .3908 | FOOD STORAGE SUPPLIES | PDF | DOC |
| 17 NCAC 07B .3909 | DRUMS FOR PACKAGING PRODUCTS | PDF | DOC |
| 17 NCAC 07B .3910 | RETURNABLE CONTAINERS | PDF | DOC |
| 17 NCAC 07B .3911 | GIFT WRAPPING | PDF | DOC |
| 17 NCAC 07B .4001 | FERTILIZER: LIME AND LAND PLASTER | PDF | DOC |
| 17 NCAC 07B .4002 | FERTILIZER AND SEEDS | PDF | DOC |
| 17 NCAC 07B .4003 | FEED, REMEDIES, VACCINES, MEDICATIONS, AND LITTER MATERIAL FOR ANIMALS | PDF | DOC |
| 17 NCAC 07B .4004 | INSECTICIDES AND SIMILAR PRODUCTS | PDF | DOC |
| 17 NCAC 07B .4005 | DEFOLIANTS: INHIBITORS: ETC. | PDF | DOC |
| 17 NCAC 07B .4006 | HOUSEHOLD INSECTICIDES: ETC. | PDF | DOC |
| 17 NCAC 07B .4007 | PROCESSED MANURE | PDF | DOC |
| 17 NCAC 07B .4008 | BREAD USED FOR FEED | PDF | DOC |
| 17 NCAC 07B .4009 | RIDING STABLES | PDF | DOC |
| 17 NCAC 07B .4010-.4011 | REPEALED | PDF | DOC |
| 17 NCAC 07B .4101 | OBJECTS OF ART | PDF | DOC |
| 17 NCAC 07B .4102 | SALES OF PHOTOGRAPHS | PDF | DOC |
| 17 NCAC 07B .4103 | PHOTO TINTING | PDF | DOC |
| 17 NCAC 07B .4104 | BLUEPRINTS | PDF | DOC |
| 17 NCAC 07B .4105 | PHOTO SUPPLIES AND MATERIALS | PDF | DOC |
| 17 NCAC 07B .4106 | PHOTOENGRAVINGS: ELECTROTYPES: ETC. | PDF | DOC |
| 17 NCAC 07B .4107 | SALES OF MOVIE FILM | PDF | DOC |
| 17 NCAC 07B .4108 | NEGATIVE DEVELOPING | PDF | DOC |
| 17 NCAC 07B .4109 | BLUEPRINTS SOLD TO ARCHITECTS | PDF | DOC |
| 17 NCAC 07B .4110 | BLUEPRINTS SOLD BY ARCHITECTS | PDF | DOC |
| 17 NCAC 07B .4201 | IN GENERAL | PDF | DOC |
| 17 NCAC 07B .4202 | EXEMPT SALES TO THE UNITED STATES GOVERNMENT | PDF | DOC |
| 17 NCAC 07B .4203 | CONTRACTORS FOR THE FEDERAL GOVERNMENT | PDF | DOC |
| 17 NCAC 07B .4204 | GOVERNMENT AGRICULTURAL OFFICES | PDF | DOC |
| 17 NCAC 07B .4205 | FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM | PDF | DOC |
| 17 NCAC 07B .4206 | FED SAVINGS/LOAN ASSOC, NATL BANKS/ST BANKS/ST CHARTERED CREDIT UNIONS | PDF | DOC |
| 17 NCAC 07B .4207 | RESERVE OFFICERS' UNIFORMS | PDF | DOC |
| 17 NCAC 07B .4208 | POSTAL EMPLOYEES' ASSOCIATIONS | PDF | DOC |
| 17 NCAC 07B .4209 | BUSINESSES IN FEDERAL AREAS | PDF | DOC |
| 17 NCAC 07B .4210 | CHEROKEE INDIAN RESERVATION | PDF | DOC |
| 17 NCAC 07B .4301 | REFUNDS TO INTERSTATE CARRIERS | PDF | DOC |
| 17 NCAC 07B .4302 | REFUNDS TO RAILROAD COMPANIES | PDF | DOC |
| 17 NCAC 07B .4303 | APPLICATION | PDF | DOC |
| 17 NCAC 07B .4401 | LEASE RECEIPTS | PDF | DOC |
| 17 NCAC 07B .4402 | ROYALTIES | PDF | DOC |
| 17 NCAC 07B .4403 | MAINTENANCE OF LEASED PROPERTY | PDF | DOC |
| 17 NCAC 07B .4404 | EQUIPMENT FURNISHED WITH OPERATOR | PDF | DOC |
| 17 NCAC 07B .4405 | LEASE WITH OPTION TO PURCHASE | PDF | DOC |
| 17 NCAC 07B .4406 | INSURANCE ON LEASED PROPERTY | PDF | DOC |
| 17 NCAC 07B .4407 | LEASES FOR OUT OF STATE USE | PDF | DOC |
| 17 NCAC 07B .4408 | LEASES: OUT OF STATE NEGOTIATIONS | PDF | DOC |
| 17 NCAC 07B .4409 | LEASED PROPERTY: MAINTENANCE | PDF | DOC |
| 17 NCAC 07B .4410 | ASSIGNMENT OF LEASE | PDF | DOC |
| 17 NCAC 07B .4411 | EXTENSION OF LEASES | PDF | DOC |
| 17 NCAC 07B .4412 | SALE OF LEASED PROPERTY | PDF | DOC |
| 17 NCAC 07B .4413 | CONDITIONAL SALES CONTRACT | PDF | DOC |
| 17 NCAC 07B .4414 | GOLF DRIVING RANGE FEES | PDF | DOC |
| 17 NCAC 07B .4415 | SKATING RINK FEES | PDF | DOC |
| 17 NCAC 07B .4416 | HIGHWAY USE TAX AND ALTERNATE GROSS RECEIPTS TAX | PDF | DOC |
| 17 NCAC 07B .4501 | RECEIPTS OF LAUNDRIES: ETC. | PDF | DOC |
| 17 NCAC 07B .4502 | FUEL FOR LAUNDRIES: ETC. | PDF | DOC |
| 17 NCAC 07B .4503 | EQUIPMENT AND SUPPLIES FOR LAUNDRIES: ETC. | PDF | DOC |
| 17 NCAC 07B .4504 | LAUNDRY SUPPLIES | PDF | DOC |
| 17 NCAC 07B .4505 | MISCELLANEOUS LAUNDRY EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .4506 | GARMENT REPAIRS AND STORAGE | PDF | DOC |
| 17 NCAC 07B .4507 | RUG REINSTALLATION CHARGES | PDF | DOC |
| 17 NCAC 07B .4508 | LAUNDRY BUSINESS: INTERSTATE | PDF | DOC |
| 17 NCAC 07B .4509 | UNIFORM RENTALS | PDF | DOC |
| 17 NCAC 07B .4510 | INDEPENDENT CLEANING SOLICITORS | PDF | DOC |
| 17 NCAC 07B .4511 | DYEING OF GARMENTS | PDF | DOC |
| 17 NCAC 07B .4512 | EXCLUSION OF TAX FROM RECEIPTS | PDF | DOC |
| 17 NCAC 07B .4513 | INDUCEMENTS TO CLEANING SERVICES | PDF | DOC |
| 17 NCAC 07B .4514 | CLEANING MACHINERY REPAIRS | PDF | DOC |
| 17 NCAC 07B .4515 | FUEL FOR CLEANING PLANTS | PDF | DOC |
| 17 NCAC 07B .4601 | SALES AND PURCHASES OF AUTOMOBILES AND OTHER MOTOR VEHICLES | PDF | DOC |
| 17 NCAC 07B .4602 | BOATS, BOAT TRAILERS, AND ACCESSORIES | PDF | DOC |
| 17 NCAC 07B .4603 | MOTOR VEHICLE SERVICE BUSINESSES | PDF | DOC |
| 17 NCAC 07B .4604 | SPECIAL EQUIPMENT-ACCESSORIES: MOTOR VEHICLES | PDF | DOC |
| 17 NCAC 07B .4605 | MOTOR VEHICLES TRADED IN | PDF | DOC |
| 17 NCAC 07B .4606 | MOTOR VEHICLES USED BY DEALERS | PDF | DOC |
| 17 NCAC 07B .4607-.4608 | REPEALED | PDF | DOC |
| 17 NCAC 07B .4609 | FIRE TRUCKS AND EQUIPMENT | PDF | DOC |
| 17 NCAC 07B .4610 | MOTOR VEHICLES: SALES BY FEDERAL GOVERNMENT | PDF | DOC |
| 17 NCAC 07B .4611 | PARTS FROM JUNKED MOTOR VEHICLES | PDF | DOC |
| 17 NCAC 07B .4612-.4613 | REPEALED | PDF | DOC |
| 17 NCAC 07B .4614 | PICKUP CAMPERS: TRAILERS | PDF | DOC |
| 17 NCAC 07B .4615 | MANUFACTURED HOMES | PDF | DOC |
| 17 NCAC 07B .4616 | DOUBLE-WIDE MOBILE HOMES | PDF | DOC |
| 17 NCAC 07B .4617 | MOBILE CLASSROOM, OFFICE AND STORAGE TRAILERS | PDF | DOC |
| 17 NCAC 07B .4618 | MOTOR VEHICLE SUPPLIES | PDF | DOC |
| 17 NCAC 07B .4619 | HIGHWAY USE TAX | PDF | DOC |
| 17 NCAC 07B .4701 | COMMERCIAL PRINTERS AND PUBLISHERS | PDF | DOC |
| 17 NCAC 07B .4702 | PRINTING OF CONTAINERS | PDF | DOC |
| 17 NCAC 07B .4703 | PRINTING CHARGES | PDF | DOC |
| 17 NCAC 07B .4704 | PLATES FOR PRINTING CONTAINERS | PDF | DOC |
| 17 NCAC 07B .4705 -.4706 | REPEALED | PDF | DOC |
| 17 NCAC 07B .4707 | PRINTING CHEMICALS | PDF | DOC |
| 17 NCAC 07B .4708 | POSTAGE CHARGES BY PRINTERS | PDF | DOC |
| 17 NCAC 07B .4709 | BOOKBINDING SUPPLIES: PRINTERS | PDF | DOC |
| 17 NCAC 07B .4710 | BOOKBINDERS | PDF | DOC |
| 17 NCAC 07B .4711 -.4712 | REPEALED | PDF | DOC |
| 17 NCAC 07B .4713 | TYPEWRITERS SOLD TO PRINTERS | PDF | DOC |
| 17 NCAC 07B .4714 | MOUNTING TAPE SOLD TO PRINTERS | PDF | DOC |
| 17 NCAC 07B .4715 | NEWSPAPER PUBLISHERS: MACHINERY | PDF | DOC |
| 17 NCAC 07B .4716 | TYPESETTING | PDF | DOC |
| 17 NCAC 07B .4717 | PHOTOGRAPHS: NEWSPAPERS | PDF | DOC |
| 17 NCAC 07B .4718 | REPRODUCTION PROOFS | PDF | DOC |
| 17 NCAC 07B .4801 | VENDOR'S RECORDS | PDF | DOC |
| 17 NCAC 07B .4802 | ACCRUAL BASIS | PDF | DOC |
| 17 NCAC 07B .4803 | CASH BASIS | PDF | DOC |
| 17 NCAC 07B .4901-.4902 | REPEALED | PDF | DOC |
| 17 NCAC 07B .5001 | PRESCRIPTION EYEGLASSES | PDF | DOC |
| 17 NCAC 07B .5002 | EYEGLASS FRAMES | PDF | DOC |
| 17 NCAC 07B .5003 | OPHTHALMIC INSTRUMENTS | PDF | DOC |
| 17 NCAC 07B .5004 | TAXABLE OPTICAL SUPPLIES | PDF | DOC |
| 17 NCAC 07B .5101 | LEASED DEPARTMENTS | PDF | DOC |
| 17 NCAC 07B .5102 | TRANSIENT SELLERS | PDF | DOC |
| 17 NCAC 07B .5201 | CHICKS: EGGS: EXEMPTION | PDF | DOC |
| 17 NCAC 07B .5202 | CHICKS: EGGS: TAXABLE | PDF | DOC |
| 17 NCAC 07B .5301 | CERTIFICATE OF AUTHORITY | PDF | DOC |
| 17 NCAC 07B .5302 | PROPER USE OF CERTIFICATE OF AUTHORITY | PDF | DOC |
| 17 NCAC 07B .5401-.5406 | REPEALED | PDF | DOC |
| 17 NCAC 07B .5407 | PROPOSED ASSESSMENT OF WHOLESALE LICENSE FEE FORM: E-510B | PDF | DOC |
| 17 NCAC 07B .5408-.5412 | REPEALED | PDF | DOC |
| 17 NCAC 07B .5413 | NOTICE OF PENALTY ASSESSMENT FORM: E-529 | PDF | DOC |
| 17 NCAC 07B .5414-.5424 | REPEALED | PDF | DOC |
| 17 NCAC 07B .5425 | NONRESIDENT MERCHANTS REGISTRATION APPLICATION FORM: E-572 | PDF | DOC |
| 17 NCAC 07B .5426 | NONRESIDENT MERCHANTS REGISTRATION CERTIFICATE FORM: E-573 | PDF | DOC |
| 17 NCAC 07B .5427 | NONRESIDENT MERCHANTS CERTIFICATE OF RESALE FORM: E-574 | PDF | DOC |
| 17 NCAC 07B .5428-.5433 | REPEALED | PDF | DOC |
| 17 NCAC 07B .5434 | COMMERCIAL FISHERMAN'S CERTIFICATE FORM: E-558 | PDF | DOC |
| 17 NCAC 07B .5435 | CONTRACTOR'S AND SUBCONTRACTOR'S CERTIFICATE FORM: E-580. | PDF | DOC |
| 17 NCAC 07B .5436 | FARMER'S CERTIFICATE FORM: E-599 | PDF | DOC |
| 17 NCAC 07B .5437 | VETERINARIAN'S CERTIFICATE FORM: E-567 | PDF | DOC |
| 17 NCAC 07B .5438 | LOGGING AND PULPWOOD CERTIFICATE FORM: E-526 | PDF | DOC |
| 17 NCAC 07B .5439 | MOTOR VEHICLE EXEMPTION FORM: E-599B | PDF | DOC |
| 17 NCAC 07B .5440 | PURCHASER'S AFFIDAVIT OF EXPORT FORM: E-599C | PDF | DOC |
| 17 NCAC 07B .5441 | AFFIDAVIT FOR USE TAX FORM: E-589A (MECKLENBURG COUNTY) | PDF | DOC |
| 17 NCAC 07B .5442 | REQUEST FOR SALES/USE TAX CREDIT BY VENDEE FORM: E-599M | PDF | DOC |
| 17 NCAC 07B .5443 | SALES AND USE TAX CHART: E-502C: SIX PERCENT | PDF | DOC |
| 17 NCAC 07B .5444 | SEMIMONTHLY SALES AND USE TAX REPORT FORM: E-500D | PDF | DOC |
| 17 NCAC 07B .5445 | COMMERCIAL LIVESTOCK/POULTRY FARMERS' CERT. FORM: E-599S | PDF | DOC |
| 17 NCAC 07B .5446 | CERTIFICATE OF EXEMPTION FORM: E-599T | PDF | DOC |
| 17 NCAC 07B .5447-.5448 | REPEALED | PDF | DOC |
| 17 NCAC 07B .5449-.5458 | REPEALED | PDF | DOC |
| 17 NCAC 07B .5459 | CLAIM FOR REFUND OF COUNTY SALES AND USE TAXES FORM: E-585E | PDF | DOC |
| 17 NCAC 07B .5460 | USE TAX REPORT FORM: E-554 | PDF | DOC |
| 17 NCAC 07B .5461 | CLAIM FOR REFUND OF STATE AND COUNTY SALES/USE TAXES FORM: E-585C | PDF | DOC |
| 17 NCAC 07B .5462 | RESERVED FOR FUTURE CODIFICATION | PDF | DOC |
| 17 NCAC 07B .5463 | CLAIM FOR REFUND OF WHITE GOODS DISPOSAL TAX FORM: E-585W | PDF | DOC |
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| SubChapter C | LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT | PDF | DOC |
| 17 NCAC 07C .0101-.0102 | REPEALED | PDF | DOC |
| 17 NCAC 07C .0103 | SALES TAX IMPOSED | PDF | DOC |
| 17 NCAC 07C .0104-.0105 | REPEALED | PDF | DOC |
| 17 NCAC 07C .0106-.0107 | REPEALED | PDF | DOC |
| 17 NCAC 07C .0108 | RECORDS TO BE KEPT BY TAXPAYER | PDF | DOC |
| 17 NCAC 07C .0109-.0110 | REPEALED | PDF | DOC |
| 17 NCAC 07C .0201-.0203 | REPEALED | PDF | DOC |
| 17 NCAC 07C .0204 | MAXIMUM TAX | PDF | DOC |
| 17 NCAC 07C .0205 | BRACKET SYSTEM | PDF | DOC |
| 17 NCAC 07C .0206 | EXEMPTIONS AND EXCLUSIONS | PDF | DOC |
| 17 NCAC 07C .0207 | RECORDS TO BE KEPT BY TAXPAYER | PDF | DOC |
| 17 NCAC 07C .0301-.0302 | REPEALED | PDF | DOC |
| 17 NCAC 07C .0303 | SALES NOT SUBJECT TO COUNTY TAX | PDF | DOC |
| 17 NCAC 07C .0304 | APPLICATION OF TAX | PDF | DOC |
| 17 NCAC 07C .0401-.0402 | REPEALED | PDF | DOC |
| 17 NCAC 07C .0501-.0503 | REPEALED | PDF | DOC |
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| Subchapter D | MANUFACTURING FUEL AND CERTAIN MACHINERY AND EQUIPMENT PRIVILEGE TAX | PDF | DOC |
| 17 NCAC 07D .0101 | PRIVILEGE TAX ON MANUFACTURING AND PROCESSING MACHINERY | PDF | DOC |
| 17 NCAC 07D .0102 | CLASSIFICATION OF MANUFACTURING ACTIVITIES FOR PRIVILEGE TAX | PDF | DOC |
| 17 NCAC 07D .0103 | SALES BY MANUFACTURERS | PDF | DOC |
| 17 NCAC 07D .0104 | PURCHASES BY MANUFACTURERS | PDF | DOC |
| 17 NCAC 07D .0201 | MILL MACHINERY | PDF | DOC |
| 17 NCAC 07D .0202 | ITEMS NOT MILL MACHINERY | PDF | DOC |
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