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.
SECTION .0200 ‑ SPECIFIC TANGIBLE PERSONALTY CLASSIFIED FOR USE BY INDUSTRIAL USERS SUBJECT TO THE PRIVILEGE TAX OR SALES AND USE TAX
17 NCAC 07D .0201 MILL MACHINERY
17 NCAC 07D .0202 ITEMS NOT MILL MACHINERY
History Note: Authority G.S. 105‑164.4; 105‑164.6; 105-187.51; 105-187.52; 105‑262; Articles 39, 40, 42, 43,44;
Eff. July 1, 2006;
Repealed Eff. July 1, 2018 pursuant to G.S. 150B-21.7.