SECTION .1700 ‑ DESIGNATION OF EXEMPT SALES

17 NCAC 04C .1701         MUST SELL AS DESIGNATED

17 NCAC 04C .1702         NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED

17 NCAC 04C .1703         PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS

17 NCAC 04C .1704         INVOICING REQUIREMENTS

17 NCAC 04C .1705         REPORTING REQUIREMENTS

17 NCAC 04C .1706         ORIGINAL SELLER NOT LIABLE FOR TAX

17 NCAC 04C .1707         PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCT

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018;

Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.