17 NCAC 07B .0115          RESEARCH SERVICES

For purposes of G.S. 105-164.13, purchases of scientific or research equipment, or an attachment or repair part for scientific or research equipment, for use in performing research services are purchased for use, not resale.

History Note:        Authority G.S. 105-164.13; 105‑262; 105-264;

Eff. February 1, 1976;

Amended Eff. October 1, 2009; April 1, 2006; October 1, 1993; October 1, 1991;

Readopted Eff. January 1, 2024.