17 NCAC 07B .1704          GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS

G.S. 105-164.14(c) lists the governmental entities eligible for annual refunds of sales and use tax paid on certain direct purchases. A governmental entity not listed in that subsection is not eligible for an annual refund. The governmental entities that are not eligible for an annual refund include the following:

(1)           An alcoholic beverage control board.

(2)           A community college established under G.S. 115D.

(3)           A drainage district.

(4)           A housing authority.

History Note:        Authority G.S. 105-164.4; 105‑164.6; 105‑164.14; 105‑262; 105-264;

Eff. February 1, 1976;

Amended Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980;

Readopted Eff. January 1, 2024.