SUBCHAPTER 4D ‑ SOFT DRINK TAX
SECTION .0100 ‑ DEFINITIONS
17 NCAC 04D .0101 GENERAL DEFINITIONS
17 NCAC 04D .0102 PRODUCT DEFINITIONS
History Note: Authority G.S. 105‑113.44; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0201 INSTATE DISTRIBUTORS
17 NCAC 04D .0202 OUT‑OF‑STATE DISTRIBUTORS
17 NCAC 04D .0203 RETAIL DEALERS
History Note: Authority G.S. 105‑113.50; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0204 GENERAL LICENSE PROVISIONS
History Note: Authority G.S. 105‑113.50; 105‑262;
Eff. February 1, 1976.
Repealed Eff. July 1, 1999.
SECTION .0300 ‑ TAX RATES
17 NCAC 04D .0301 GENERAL LIABILITY
17 NCAC 04D .0302 BOTTLED (CLOSED CONTAINER) SOFT DRINK RATE
History Note: Authority G.S. 105‑113.45; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0303 LIQUID BASE RATE ILLUSTRATED
History Note: Authority G.S. 105-113.45; 105-262;
Eff. February 1, 1976;
Amended Eff. August 1, 1998; October 1, 1991; October 30, 1981;
Repealed Eff. July 1, 1999.
17 NCAC 04D .0304 POWDER RATE
History Note: Authority G.S. 105‑113.45; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0305 PRODUCTS NOT USED IN MANUFACTURING PROCESS
History Note: Authority G.S. 105‑113.45; 105‑113.46; 105‑113.57; 105‑113.58; 105‑262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994; October 1, 1991;
Repealed Eff. July 1, 1999.
SECTION .0400 ‑ TAXABLE STATUS OF VARIOUS PRODUCTS
17 NCAC 04D .0401 DOMESTIC USE VERSUS COMMERCIAL USE
17 NCAC 04D .0402 REPRESENTATIVE LIST
History Note: Authority G.S. 105‑113.44; 105‑113.45; 105‑113.46; 105‑113.47; 105‑262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994; October 1, 1991; October 30, 1981;
Repealed Eff. July 1, 1999.
17 NCAC 04D .0403 REPRESENTATIVE LIST OF SYRUPS AND BASES
17 NCAC 04D .0404 REPRESENTATIVE LIST OF POWDER BASES
History Note: Authority G.S. 105‑113.44; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
SECTION .0500 ‑ EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL
17 NCAC 04D .0501 FEDERAL GOVERNMENT
History Note: Authority G.S. 105‑113.46; 105‑262;
Eff. February 1, 1976;
Amended Eff. October 1, 1991; October 30, 1981;
Repealed Eff. July 1, 1999.
17 NCAC 04D .0502 MILK
17 NCAC 04D .0503 FRUIT AND VEGETABLE JUICE
17 NCAC 04D .0504 COFFEE AND TEA
History Note: Authority G.S. 105‑113.46; 105‑113.47; 105‑113.49; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0505 APPLICATION FOR EXEMPTION REQUIRED
17 NCAC 04D .0506 EXEMPT SALES RECORDS
History Note: Authority G.S. 105-113.47; 105‑113.51; 105‑113.58; 105‑262;
Eff. February 1, 1976;
Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994; October 1, 1991; April 1, 1986; October 30, 1981;
Repealed Eff. July 1, 1999.
17 NCAC 04D .0507 EXEMPTION OF CONCENTRATED JUICES DETERMINED
History Note: Authority G.S. 105‑113.44; 105‑113.47; 105‑113.63;
Eff. July 1, 1984;
Amended Eff. April 1, 1986;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0508 NATURAL PRODUCTS EXEMPTION DETERMINED
History Note: Authority G.S. 105-113.46; 105-113.47; 105-262;
Eff. October 1, 1991;
Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994;
Repealed Eff. July 1, 1999.
17 NCAC 04D .0509 DESIGNATION OF EXEMPT SALES
History Note: Authority G.S. 105‑113.51; 105‑262;
Eff. October 1, 1991;
Amended Eff. January 1, 1994;
Repealed Eff. March 1, 1995.
SECTION .0600 ‑ TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER)
17 NCAC 04D .0601 LIABILITY
History Note: Authority G.S. 105‑113.51; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0602 TAXPAID STAMPS
17 NCAC 04D .0603 TAXPAID CROWNS
17 NCAC 04D .0604 AFFIXING OF CROWNS AND STAMPS
17 NCAC 04D .0605 TAXPAID IMPRINT STAMP
17 NCAC 04D .0606 PROMPT MAIL SERVICE
History Note: Authority G.S. 105‑113.44; 105‑113.51; 105‑113.52; 105‑113.54; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0607 TAXABLE TRANSACTIONS
History Note: Authority G.S. 105‑113.51; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0608 CONTROL OF TAX EXEMPT TRANSACTIONS
History Note: Authority G.S. 105‑113.45; 105‑113.48; 105‑113.57; 105‑113.63; 105‑113.66;
Eff. February 1, 1976;
Amended Eff. October 30, 1981; June 11, 1977;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0609 PROVISION FOR REFUND
History Note: Authority G.S. 105‑113.56;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0610 ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWED
History Note: Authority G.S. 105‑113.63; 105‑262;
Eff. July 1, 1984;
Amended Eff. January 1, 1994; October 1, 1991;
Repealed Eff. July 1, 1999.
SECTION .0700 ‑ ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER)
SOFT DRINKS
17 NCAC 04D .0701 APPLICABLE TO BOTTLED DRINKS
17 NCAC 04D .0702 LIABILITY REQUIREMENT
History Note: Authority G.S. 105‑113.51; 1‑5‑113.56A; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0703 WHO QUALIFIES
History Note: Authority G.S. 105‑113.51; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0704 COMMON CARRIER SHIPMENTS
17 NCAC 04D .0705 CONTINUOUS USE OF METHOD
History Note: Authority G.S. 105‑113.51; 105‑113.63; 105‑113.56A;
Eff. February 1, 1976;
Repealed Eff. June 11, 1977.
17 NCAC 04D .0706 REDUCED RATE UNDER ALTERNATE METHOD
17 NCAC 04D .0707 METHOD REQUIRED ON INVOICE
17 NCAC 04D .0708 REPORTING SYSTEM PROVIDED DISTRIBUTORS
History Note: Authority G.S. 105‑113.56A; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981; June 11, 1977;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0709 CREDIT PROCEDURE FOR TAX EXEMPT SALES
History Note: Authority G.S. 105‑113.56A; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. June 11, 1977.
17 NCAC 04D .0710 NO RETAILER QUALIFIES
17 NCAC 04D .0711 BOND REQUIREMENT
History Note: Authority G.S. 105‑113.56A; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 1, 1991.
SECTION .0800 ‑ OPTIONAL METHOD FOR PAYMENT OF SOFT DRINK EXCISE TAX
17 NCAC 04D .0801 NOTIFICATION REQUIREMENT OF METHOD ELECTED
17 NCAC 04D .0802 PROCEDURE FOR OPTIONAL METHODS
17 NCAC 04D .0803 NO DISCOUNT ALLOWED
History Note: Authority G.S. 105‑113.56B; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0804 TAXABLE TRANSACTIONS
History Note: Authority G.S. 105‑133.51; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0805 CONTROL OF TAX EXEMPT TRANSACTIONS
17 NCAC 04D .0806 CONTINUOUS USE OF METHOD
History Note: Authority G.S. 105‑113.45; 105‑113.48; 105‑113.56B; 105‑113.57; 105‑113.63; 105‑113‑.66;
Eff. February 1, 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0807 NO RETAILER QUALIFIES
History Note: Authority G.S. 105‑113.56B; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0808 BOND REQUIREMENT
History Note: Authority G.S. 105‑113.56B; 105‑113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981;
Repealed Eff. October 1, 1991.
SECTION .0900 ‑ MONTHLY REPORT, INVOICE AND BOND REQUIREMENTS
17 NCAC 04D .0901 REPORT BY DISTRIBUTOR OR WHOLESALER
17 NCAC 04D .0902 REPORT BY RETAILER
17 NCAC 04D .0903 REPORT BY DEALER ON TRAINS
History Note: Authority G.S. 105‑113.51; 105-113.52; 105‑262;
Eff. February 1, 1976;
Amended Eff. August 1, 1998; March 1, 1995; October 1, 1991; October 30, 1981;
Repealed Eff. July 1, 1999.
17 NCAC 04D .0904 REPORT BY CROWN MANUFACTURERS
17 NCAC 04D .0905 REPORT BY IMPRINT MANUFACTURERS
History Note: Authority G.S. 105‑113.52; 105‑113.54; 105‑113.63;
Eff. February 1, 1976;
Repealed Eff. October 1, 1991.
17 NCAC 04D .0906 FAILURE TO FILE TIMELY REPORTS
History Note: Authority G.S. 105‑113.63; 105‑236;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
17 NCAC 04D .0907 DISCOUNT FOR TIMELY FILING AND PAYMENT
17 NCAC 04D .0908 INVOICING REQUIREMENTS
History Note: Authority G.S. 105‑113.51; 105‑113.52; 105‑113.58; 105‑262;
Eff. October 1, 1991;
Amended Eff. March 1, 1995; November 1, 1991;
Repealed Eff. July 1, 1999.
17 NCAC 04D .0909 BOND REQUIREMENTS
History Note: Authority G.S. 105‑113.51; 105‑113.53; 105‑262;
Eff. October 1, 1991;
Repealed Eff. January 1, 1994.
SECTION .1000 ‑ LIABILITY FOR THE SOFT DRINK EXCISE TAX
17 NCAC 04D .1001 LIABILITY UNDER G.S. 105‑113.51(A)
History Note: Authority G.S. 105‑113.51; 105‑262;
Eff. October 1, 1991;
Amended Eff. March 1, 1995; January 1, 1994;
Repealed Eff. July 1, 1999.
17 NCAC 04D .1002 SECONDARY LIABILITY
History Note: Authority G.S. 105‑113.51; 105‑262;
Eff. October 1, 1991;
Repealed Eff. January 1, 1994.
17 NCAC 04D .1003 LIABILITY UNDER G.S. 105‑113.51(B) ‑ SOFT DRINK CERTIFICATE OF LIABILITY
History Note: Authority G.S. 105‑113.51; 105‑262;
Eff. March 1, 1995;
Repealed Eff. July 1, 1999.