17 NCAC 04B .0612          GOVERNMENT ATTORNEYS-AT-LAW AND OTHER PROFESSIONALS EXEMPT from PRIVILEGE license tax

An individual practicing a profession or engaging in a business as set forth in G.S. 105-41(a) shall not be required to pay the tax as set forth in G.S. 105-41 when all the following apply:

(1)           The individual exclusively acts as an employee of federal, state, or local governments when practicing the profession or engaging in the business.

(2)           The individual does not hold himself or herself out to the public as a professional described in G.S. 105-41(a) unless the representation is within the scope of employment with federal, state, or local governments.

(3)           The individual does not share in the fees paid to the government employing the individual.

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Readopted Eff. January 1, 2021.