SUBCHAPTER 7C ‑ LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT

SALES AND USE TAX ACTS

SECTION .0100 ‑ LOCAL GOVERNMENT SALES AND USE TAXES

17 NCAC 07C .0101         COLLECTION AND ADMINISTRATION OF THE TAX

17 NCAC 07C .0102         COUNTY ELECTIONS

History Note:        Authority G.S. 105‑262; 105‑465; 105‑469;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

17 NCAC 07C .0103         SALES TAX IMPOSED

History Note:        Authority G.S. 105‑262; 105‑467;

Eff. February 1, 1976;

Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; July 1, 1989;

Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 07C .0104         USE TAX IMPOSED

17 NCAC 07C .0105         SALES CONTRACTS

History Note:        Authority G.S. 105‑262; 105‑467; 105‑468; 105‑468.1;

Eff. February 1, 1976;

Amended Eff. October 1, 1991; July 1, 1989; December 1, 1988; August 1, 1988;

Repealed Eff. October 1, 1993.

17 NCAC 07C .0106         BRACKET SYSTEM

17 NCAC 07C .0107         EXEMPTIONS AND EXCLUSIONS

History Note:        Authority G.S. 105‑262; 105‑470; 105‑474;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

17 NCAC 07C .0108         RECORDS TO BE KEPT BY TAXPAYER

History Note:        Authority G.S. 105‑262; 105‑474;

Eff. February 1, 1976;

Repealed Eff. August 1, 1988.

17 NCAC 07C .0109         DISPOSITION AND DISTRIBUTION OF TAXES COLLECTED

17 NCAC 07C .0110         REPEAL PROVISIONS

History Note:        Authority G.S. 105‑262; 105‑272; 105‑273; 105‑473;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

SECTION .0200 ‑ MECKLENBURG COUNTY SALES AND USE TAXES

17 NCAC 07C .0201         COLLECTION AND ADMINISTRATION OF THE TAX

17 NCAC 07C .0202         SALES TAX IMPOSED

17 NCAC 07C .0203         USE TAX IMPOSED

History Note:        Authority G.S. 105‑262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c. 1096, s. 6;

Eff. February 1, 1976;

Amended Eff. August 1, 1988; August 1, 1986; February 8, 1981;

Repealed Eff. December 1, 1988.

17 NCAC 07C .0204         MAXIMUM TAX

History Note:        Authority G.S. 105‑262; S.L. (1967), c. 1096, s. 4 and 5;

Eff. February 1, 1976;

Amended Eff. March 1, 1987; February 1, 1987; January 1, 1982;

Repealed Eff. August 1, 1988.

17 NCAC 07C .0205         BRACKET SYSTEM

History Note:        Authority G.S. 105‑262; S.L. (1967), c. 1096, s. 7;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

17 NCAC 07C .0206         EXEMPTIONS AND EXCLUSIONS

History Note:        Authority G.S. 105‑262; S.L. 1967, c. 1096, s. 10;

Eff. February 1, 1976;

Amended Eff. January 1, 1982;

Repealed Eff. August 1, 1988.

17 NCAC 07C .0207         RECORDS TO BE KEPT BY TAXPAYER

History Note:        Authority G.S. 105‑262; S.L. 1967, c. 1096, s. 10;

Eff. February 1, 1976;

Repealed Eff. August 1, 1988.

SECTION .0300 ‑ APPLICATION OF LOCAL TAX TO SPECIFIC TRANSACTIONS

17 NCAC 07C .0301         LOCAL SALES TAX LEVY

17 NCAC 07C .0302         LOCAL USE TAX LEVY

History Note:        Authority G.S. 105‑262; 105‑467; 105‑468; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5;

Eff. February 1, 1976;

Repealed Eff. December 1, 1988.

17 NCAC 07C .0303         SALES NOT SUBJECT TO COUNTY TAX

History Note:        Authority G.S. 105‑262; 105‑467; 105‑468; S.L. 1967, c. 1096, s. 4 and 5;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

17 NCAC 07C .0304         APPLICATION OF TAX

History Note:        Authority G.S. 105‑262; 105‑467; 105‑468; S.L. 1967, c. 1096, s. 4 and 5;

Eff. February 1, 1976;

Amended Eff. August 1, 2002; July 1, 1989; November 1, 1982; January 1, 1982;

Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

SECTION .0400 ‑ SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACT

17 NCAC 07C .0401         TAX IMPOSED

17 NCAC 07C .0402         SALES CONTRACTS

History Note:        Authority G.S. 105‑262; 105‑483;

Eff. January 3, 1984;

Repealed Eff. December 1, 1988.

SECTION .0500 ‑ ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACT

17 NCAC 07C .0501         TAX IMPOSED

17 NCAC 07C .0502         DISTRIBUTION OF ADDITIONAL TAXES

17 NCAC 07C .0503         SALES CONTRACTS

History Note:        Authority G.S. 105‑262; 105‑498; 105‑501;

Eff. February 1, 1987;

Repealed Eff. December 1, 1988.