subchapter 07D - Manufacturing Fuel and Certain Machinery and Equipment Privilege Tax

SECTION .0100 ‑ GENERAL APPLICATION OF PRIVILEGE TAX TO MANUFACTURING AND INDUSTRIAL PROCESSING

17 NCAC 07D .0101         PRIVILEGE TAX ON MANUFACTURING AND PROCESSING MACHINERY

17 NCAC 07D .0102         CLASSIFICATION OF MANUFACTURING ACTIVITIES FOR PRIVILEGE TAX

17 NCAC 07D .0103         SALES BY MANUFACTURERS

17 NCAC 07D .0104         PURCHASES BY MANUFACTURERS

History Note:        Authority G.S. 105-164.3; 105‑164.4; 105‑164.6; 105‑164.13; 105‑164.28; 105-187.50; 105‑187.51; 105-187.51A; 105‑187.52; 105‑262; 105‑264; Articles 39, 40, 42, 43, 44;

Eff. July 1, 2006;

Expired Eff. July 1, 2018 pursuant to G.S. 150B-21.7.