CHAPTER 4 ‑ GROSS RECEIPTS AND PRIVILEGE LICENSE TAXES

 

SUBCHAPTER 4A ‑ DIVISIONAL RULES

 

17 NCAC 04A .0101         LOCATION

17 NCAC 04A .0102         GENERAL PURPOSE

17 NCAC 04A .0103         ADMINISTRATIVE UNIT FUNCTION

17 NCAC 04A .0104         ASSESSMENT UNIT FUNCTION

17 NCAC 04A .0105         PRIVILEGE LICENSE UNITS FUNCTION

17 NCAC 04A .0106         CIGARETTE TAX UNIT FUNCTION

17 NCAC 04A .0107         SOFT DRINK TAX UNIT FUNCTION

17 NCAC 04A .0108         ALCOHOLIC BEVERAGES TAX UNIT FUNCTION

 

History Note:        Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; July 1, 1984;  March 14, 1980; June 1, 1979;

Repealed Eff. January 1, 1994.

 

 

SUBCHAPTER 4B ‑ LICENSE TAXES

 

SECTION .0100 ‑ GENERAL ADMINISTRATION

 

17 NCAC 04B .0101          SEPARATE LICENSE

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0102          TRANSFER FEE

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0103          SEASONAL BUSINESS

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; October 30, 1981;

Repealed Eff. July 1, 1990.

 

17 ncac 04b .0104          REFUNDS

17 ncac 04b .0105          churches or charitable organizations

17 ncac 04b .0106          ceded areas

17 ncac 04b .0107          blind persons

 

History Note:        Authority G.S. 105‑33; 105-249; 105‑262; 105‑266; 105‑266.1;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0108          INDIAN RESERVATIONS

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0109          MAIL‑ORDER BUSINESS

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. June 11, 1977;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .0110          LOCATION WITHIN MILE OF TWO CITIES

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. June 11, 1977;

Repealed Eff. July 1, 1990.

 

SECTION .0200 ‑ AMUSEMENTS: TRAVELING THEATRICAL COMPANIES: OUTDOOR THEATRES

 

17 NCAC 04B .0201          NOT PRORATED

17 NCAC 04B .0202          REPORT OF GROSS RECEIPTS TAX

 

History Note:        Authority G.S. 105‑35; 105‑104; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .0203          PART TIME

 

History Note:        Authority G.S. 105‑36.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .0301          NOT PRORATED

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0302          COMPUTATION AND PAYMENT OF AMUSEMENT GROSS RECEIPTS TAXES

(a)  Computation. - The gross receipts taxes on amusements imposed by G.S. 105-37.1 and 105-38.1 are computed on the admission price of the amusements, less any federal tax included in the admission price. Gross receipts taxes are not deducted from the admission price to determine the tax base.

(b)  Payment. - The gross receipts taxes imposed on amusements must be reported to the Secretary on Form B-205. The return and the taxes payable with the return are due by the date set in G.S. 105-37.1.

 

History Note:        Authority G.S. 105-37.1; 105-38.1; 105-262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000.

 

17 NCAC 04B .0303          MEMBERSHIP ADMITTANCE FEE

A fee charged by a person, firm or corporation engaged in a business taxed under G.S. 105‑37.1 for a "membership card" entitling the holder to admission to an amusement is an admission charge subject to the three percent gross receipts tax.

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977.

 

17 NCAC 04B .0304          FOOD AND ENTERTAINMENT

A night club making a charge for both food and entertainment, with sales tax added covering only part of this charge for food, is subject to the three percent gross receipts tax on the remainder of the charge, and a separate gross receipts report shall be filed.

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

17 NCAC 04B .0305          DANCES AND ATHLETIC CONTESTS

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0306          CIVIC ORGANIZATION AMUSEMENTS

The exemption in G.S. 105-40 for the first one thousand dollars ($1,000) of receipts derived by a civic organization from a dance or another amusement promoted and managed by the organization applies separately to each dance or other amusement.

 

History Note:        Authority G.S. 105‑37.1; 105-40; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; October 30, 1981; June 1, 1979.

 

17 NCAC 04B .0307          INDIAN RESERVATION

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0308          DRAG STRIPS AND GO-CART RACES

A drag strip operation or a go-cart race for which an admission is charged to the spectators is subject to the gross receipts tax imposed under G.S. 105‑37.1.  If a person operates a drag strip or a go-cart track where spectator fees are not charged, but a fee is charged to individuals for the use of the strip or track for their own entertainment, the fees are not subject to the gross receipts tax.

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; December 1, 1997; January 1, 1994; July 1, 1990.

 

17 NCAC 04B .0309          GO‑CART RACES

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. December 1, 1997; January 1, 1994; July 1, 1990;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0310          FISHING PIERS

An admission charge to a fishing pier is subject to the gross receipts tax imposed under G.S. 105-37.1 if the charge is for being a spectator on the pier.  An admission charge to a fishing pier is not subject to the tax if the charge is for fishing on the pier.  If one charge is imposed for being a spectator and another is imposed for fishing, only the charge for being a spectator is subject to the tax.

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; January 1, 1994.

 

17 NCAC 04B .0311          HORSE AND DOG SHOWS

An admission charge to a horse or dog show is subject to the gross receipts tax imposed under G.S. 105-37.1.

 

History Note:        Authority G.S. 105‑37.1; 105-40; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; January 1, 1994.

 

17 NCAC 04B .0312          RATTLESNAKE MILKINGS

A rattlesnake milking exhibition for which an admission fee is charged is subject to the gross receipts tax imposed under G.S. 105‑37.1.

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000.

 

17 NCAC 04B .0313          AGRICULTURAL FAIRS

 

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified from 17 NCAC 4B .0504 Eff. July 1, 1990;

Repealed Eff. January 1, 1994.

 

SECTION .0400 ‑ AMUSEMENTS: CIRCUSES: MENAGERIES: WILD WEST: DOG AND PONY

SHOWS: ETC.

 

17 NCAC 04B .0401          LOCATION AND DATE INFORMATION

17 NCAC 04B .0402          NOT PRORATED

 

History Note:        Authority G.S. 105‑38; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0403          REPORT OF GROSS RECEIPTS TAX

 

History Note:        Authority G.S. 105‑38; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0404          DETERMINING NUMBER OF VEHICLES

 

History Note:        Authority G.S. 105‑38; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0405          EXPECTED CONTRIBUTION

 

History Note:        Authority G.S. 105‑38; 105‑104; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. July 1, 2000.

 

SECTION .0500 ‑ AMUSEMENTS: CARNIVAL COMPANIES: ETC.

 

17 NCAC 04B .0501          LOCATION AND DATE

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .0502          NOT PRORATED

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0503          REPORT OF GROSS RECEIPTS TAX

 

History Note:        Authority G.S. 105‑39; 105‑104; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .0504          AGRICULTURAL FAIRS

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .0313 Eff. July 1, 1990.

 

17 NCAC 04B .0505          NO ADDITIONAL PRIVILEGE LICENSES

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1979;

Repealed Eff. July 1, 1990.

 

SECTION .0600 ‑ ATTORNEYS AT LAW AND OTHER PROFESSIONALS

 

17 NCAC 04B .0601          GROSS RECEIPTS OF $1,000 OR LESS

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0602          APPRAISALS ONLY

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .0603          INDEPENDENT BOOKKEEPING

A bookkeeper who acts as an independent contractor preparing tax returns for small business firms, as well as individuals, and charges for his services, is subject to accountant's privilege license, as such work requires training and skill in accounting.  Also, an independent contractor who prepares income tax returns, other than the simplified individual returns, and charges for such work, is subject to accountant's privilege license.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0604          CPA'S: NOT A REGULATORY LICENSE

G.S. 105‑41 is purely a revenue measure and does not purport to be a regulatory measure.  Certified public accountants have written into their regulatory statute a provision limiting the issuance of CPA privilege licenses to applicants who are duly licensed by their regulatory body, but this is not true with respect to other professions covered by G.S. 105‑41, nor to accountants who are not certified public accountants as defined in said regulatory laws.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0605          DRAFTSMAN

A person employed by an architect as a draftsman only, and fees paid for his services are not for architectural services rendered, is not subject to an architect's license.  An architect employed by another architect, who renders architectural services, is subject to architect's license under G.S. 105‑41.

 

History Note:        Authority G.S.105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0606          GRAVE PLOTS

A person selling grave plots only, even though a deed is given, is exempt from real estate dealer's license.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0607          LAND SURVEYOR

A land surveyor employed by a civil engineer must both survey the area and draw the description to be liable for surveyor's license under this Section, since he works as an employee of such civil engineer.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0608          MASSEURS OR MASSEUSES

Masseurs or masseuses are not required to obtain a privilege license as persons "practicing any professional art of healing" under G.S. 105‑41.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0609          OPTICIAN

G.S. 90‑236 states that "fitting glasses on the face" constitutes practicing as a dispensing optician.  Therefore, dispensing opticians fitting frames to customers' faces, and making adjustments thereto, are subject to optician's privilege license tax.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0610          PHYSICAL THERAPIST

A physical therapist who works only under the orders and direction of registered physicians and does not attempt to diagnose and independently apply physical therapy is not subject to privilege license under G.S. 105‑41; however, persons who independently apply physical therapy for a reward are practicing the art of healing and are therefore subject to privilege license.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0611          PRACTICING PHYSICIANS

In addition to the regulatory license issued by the State Board of Medical Examiners, a practicing physician shall apply for and obtain from the Secretary of Revenue a statewide physician privilege license.  Varying situations involving a physician and the applicability of the physician privilege license tax for these situations are as follows:

(1)           A physician licensed by the State Board of Medical Examiners but not performing duties appropriate to his profession (for example, is the head of a State agency and has no medical practice) is not "practicing" and is not subject to the physician privilege license tax;

(2)           A physician in private practice, either exclusively or partially, is subject to the physician privilege license tax;

(3)           A physician practicing his profession but wholly compensated from appropriations, grants, business income (income from a "business" in the non‑professional sense; for example, a physician employed by an industrial plant to attend its industrial employees at its plant), or from sources other than funds generated by fees charged for his services is not subject to the physician privilege license tax;

(4)           A physician practicing his profession and compensated in part from a fund or "pool" derived in part or in full from fees charged for his services is subject to the physician privilege license tax notwithstanding the fact that some of his compensation may also come from appropriations, grants, business income (income from a "business" in the non‑professional sense; for example, a physician employed by an industrial plant to attend its industrial employees at its plant), or other "non‑fee" sources.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Amended Eff. March 14, 1980; June 11, 1977.

 

17 NCAC 04B .0612          GOVERNMENT PHYSICIANS

Physicians employed exclusively by the federal, state or local governments and not holding themselves out to the public and do not share in the fees paid, are not required to pay the privilege license under G.S. 105‑41 which would otherwise be imposed upon them.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0613          PHYSICIAN: CONSULTANT ON LAB EXAM

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. March 14, 1980.

 

17 NCAC 04B .0614          PSYCHOLOGIST

A psychologist who engages in the art of healing for a fee or reward is subject to privilege license.  The psychologist license is not levied on the practice of psychology, as such, but on persons engaged in the art of healing which does include psychologists if they engage in such activity.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0615          SUSPENSION OF PROFESSIONAL LICENSES

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. August 1, 1998.

 

SECTION .0700 ‑ PRIVATE PROTECTIVE SERVICES

 

17 NCAC 04B .0701          REGULATORY LICENSE REQUIRED

17 NCAC 04B .0702          COLLECTING AGENCY

 

History Note:        Authority G.S. 14‑401.2; 105‑42; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0800 ‑ COAL AND COKE DEALERS

 

17 NCAC 04B .0801          SINGLE DELIVERIES OF 100 POUNDS OR LESS

 

History Note:        Authority G.S. 105‑44; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

17 NCAC 04B .0802          SOLICITING WITHOUT PROFIT

 

History Note:        Authority G.S. 105‑44; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0900 ‑ COLLECTING AGENCIES

 

17 NCAC 04B .0901          ELECTRICITY BILLS

17 NCAC 04B .0902          MAIL COLLECTION

 

History Note:        Authority G.S. 105‑45; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. December 1, 1997.

 

SECTION .1000 ‑ ITINERANT PHOTOGRAPHER'S: THEIR AGENTS AND EMPLOYEES

 

17 NCAC 04B .1001          ENLARGEMENT OF PICTURES

17 NCAC 04B .1002          DEPARTMENT STORE PHOTOGRAPHERS

17 NCAC 04B .1003          VARYING ITINERANT SITUATIONS

 

History Note:        Authority G.S. 105‑41; 105‑48.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1979;

Repealed Eff. October 30, 1981.

 

SECTION .1100 ‑ BICYCLE DEALERS

 

17 NCAC 04B .1101          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑49; 105‑89.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1102          SMALL TWO‑WHEEL VEHICLE

 

History Note:        Authority G.S. 105‑49; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4501 Eff. July 1, 1990.

 

SECTION .1200 ‑ AUTOMATIC MACHINES: SEWING MACHINES

 

17 NCAC 04B .1201          BURNERS USING PETROLEUM GAS

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .1202          BOTTLER SELLING DRINK DISPENSERS

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4502 Eff. July 1, 1990.

 

17 NCAC 04B .1203          NOT SPECIFICALLY MENTIONED

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4503 Eff. July 1, 1990.

 

17 NCAC 04B .1204          GAS REFRIGERATORS

17 NCAC 04B .1205          HEAVY DUTY VACUUM CLEANERS

17 NCAC 04B .1206          CALCULATORS

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1207          MAKE OF SEWING MACHINE

17 NCAC 04B .1208          LIABILITY FOR RESIDENT SEWING MACHINE DEALER

 

History Note:        Authority G.S. 105‑52; 105‑262;

Eff. June 11, 1977;

Repealed Eff. July 1, 1979.

 

SECTION .1300 ‑ PEDDLERS

 

 

17 NCAC 04B .1301          PRODUCTS OF THE DAIRY

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1302          ICES

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1303          FLEA MARKET

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979; June 11, 1977;

Repealed Eff. July 1, 1988.

 

17 NCAC 04B .1304          NOT PRORATED NOR TRANSFERABLE

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1305          OTHER APPLICABLE LICENSES DUE

 

History Note:        Authority G.S. 105-33; 105‑53; 105‑105; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1990; July 1, 1988;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1306          PEDDLING BY FOOT VS PEDDLING BY VEHICLE

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. June 11, 1977;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1307          FISH EXEMPTION

 

History Note:        Authority G.S. 105‑53; 105‑262; 113‑129;

Eff. June 11, 1977;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1308          LICENSE PROCUREMENT AND DISPLAY

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. July 1, 1988;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1309          INFORMATION TO REVENUE DEPARTMENT

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. July 1, 1988;

Repealed Eff. July 1, 1990.

 

SECTION .1400 ‑ CONTRACTORS AND CONSTRUCTION COMPANIES

 

 

17 NCAC 04B .1401          PROJECT LICENSE NOT PRORATED

17 NCAC 04B .1402          DATE DUE

17 NCAC 04B .1403          CEDED AREAS

17 NCAC 04B .1404          BUILDING ON LAND OWNED BY BUILDER

17 NCAC 04B .1405          AIR CONDITIONING

17 NCAC 04B .1406          PAINTING CONTRACTOR

17 NCAC 04B .1407          ELEVATORS AND AUTOMATIC SPRINKLERS

 

History Note:        Authority G.S. 105‑54; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Repealed Eff. December 1, 1997.

 

SECTION .1500 ‑ MERCANTILE AGENCIES

 

 

17 NCAC 04B .1501          LIABILITY

 

History Note:        Authority G.S. 105‑57; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1502          REPORT OF FINANCIAL STANDING

 

History Note:        Authority G.S. 105‑57; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

SECTION .1600 ‑ DAY‑CARE FACILITIES

 

17 NCAC 04B .1601          NUMBER LICENSED BY BOARD

17 NCAC 04B .1602          GOVERNMENTAL FACILITIES

 

History Note:        Authority G.S. 105‑60; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

SECTION .1700 ‑ HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS

 

17 NCAC 04B .1701          AMERICAN VS EUROPEAN PLAN

 

History Note:        Authority G.S. 105‑61; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .1702          SEASONAL RATE

 

History Note:        Authority G.S. 105‑61; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1703          RESTAURANT LICENSE LIABILITY

17 NCAC 04B .1704          YMCA OR YWCA

17 NCAC 04B .1705          SUMMER CAMP

17 NCAC 04B .1706          CHURCH ASSEMBLY

 

History Note:        Authority G.S. 105‑61; 105‑62; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990; October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1707          PRIVATE RESIDENCES OR COTTAGES

 

History Note:        Authority G.S. 105‑61; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1708          GOVERNMENT CAMPGROUNDS

 

History Note:        Authority G.S. 105‑61.1; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4504 Eff. July 1, 1990.

 

17 NCAC 04B .1709          HOTELS CHARGING ADMISSION TO ENTERTAINMENT

 

History Note:        Authority G.S. 105‑33; 105‑37.1; 105‑61; 105‑262;

Eff. July 1, 1984;

Repealed Eff. December 1, 1997.

 

SECTION .1800 ‑ RESTAURANTS

 

17 NCAC 04B .1801          SANDWICH VENDING MACHINES

 

History Note:        Authority G.S. 105‑65.1; 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1802          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑62; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .1803          CAFETERIAS FOR EMPLOYEES

17 NCAC 04B .1804          HOSPITALS

17 NCAC 04B .1805          CLUBS: COMMERCIAL OPERATION

17 NCAC 04B .1806          CLUBS: NONCOMMERCIAL OPERATION

 

History Note:        Authority G.S. 105‑62; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1807          PREPARED FOOD

17 NCAC 04B .1808          CHAIN STORE LICENSE FOR TAKE‑OUT OPERATION

17 NCAC 04B .1809          OUTSIDE SEATING

17 NCAC 04B .1810          CATERING SERVICE

 

History Note:        Authority G.S. 105‑62; 105-98; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1811          FOOD SERVICE OPERATION OF VENDING MACHINE OPERATOR

 

History Note:        Authority G.S. 105‑62; 105‑65.1; 105‑262;

Eff. July 1, 1984;

Repealed Eff. January 1, 1994.

 

SECTION .1900 ‑ BILLIARD AND POOL TABLES

 

 

17 NCAC 04B .1901          TABLE MEASUREMENT

 

History Note:        Authority G.S. 105‑64; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1902          COLLEGE UNION

 

History Note:        Authority G.S. 105‑64; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Transferred and Recodified to 17 NCAC 4B .4505 Eff. July 1, 1990.

 

SECTION .2000 ‑ MUSIC MACHINES

 

17 NCAC 04B .2001          OPERATOR'S LICENSE

 

History Note:        Authority G.S. 105‑65; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .2002          COIN‑OPERATED RADIO OR TELEVISION

 

History Note:        Authority G.S. 105‑65; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .2003          SEMIANNUAL INFORMATIONAL REPORT

 

History Note:        Authority G.S. 105‑65; 105‑250.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

SECTION .2100 ‑ MERCHANDISING DISPENSERS AND WEIGHING MACHINES

 

17 NCAC 04B .2101          NOT PRORATED

17 NCAC 04B .2102          DISPENSER GROSS RECEIPTS TAX REPORT

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2103          SEMIANNUAL INFORMATIONAL REPORT

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

17 NCAC 04B .2104          APPLICATION FOR REPLACEMENT LICENSE

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .2105          NO LOCATION LICENSE WHEN GROSS RECEIPTS DUE

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2106          OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERS

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1979;

Repealed Eff. October 1, 1984.

 

17 NCAC 04B .2107          APPLYING LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .2108          FEDERAL GOVERNMENT

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4510 Eff. July 1, 1990.

 

17 NCAC 04B .2109          NATIONAL BANK

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. June 1, 1979.

 

17 NCAC 04B .2110          STATE GOVERNMENT

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4511 Eff. July 1, 1990.

 

17 NCAC 04B .2111          CREDIT UNIONS

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4512 Eff. July 1, 1990.

 

17 NCAC 04B .2112          SCHOOL LUNCHROOM

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4513 Eff. July 1, 1990.

 

17 NCAC 04B .2113          EMPTY CUP

17 NCAC 04B .2114          COFFEE AND HOT CHOCOLATE

 

History Note:        Authority G.S. 105‑65.1; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .2115          COIN‑OPERATED GAS PUMPS

 

History Note:        Authority G.S. 105‑65.1; 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2116          PHOTOSTAT AND PHOTOGRAPH MACHINES

 

History Note:        Authority G.S. 105‑65.1; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .2117          DUAL PURPOSE VENDING MACHINE

 

History Note:        Authority G.S. 105‑65.1; 105‑102.5; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

SECTION .2200 ‑ BAGATELLE TABLES, MERRY‑GO‑ROUNDS, ETC., AND ELECTRONIC

VIDEO GAMES

 

17 NCAC 04B .2201          ONE LICENSE FOR OTHER GAMES

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2202          GOVERNMENTAL ACTIVITY

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4514 Eff. July 1, 1990.

 

17 NCAC 04B .2203          NONPROFIT PRIVATE CLUBS

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4515 Eff. July 1, 1990.

 

17 NCAC 04B .2204          SHUFFLEBOARD: PINBALL AND BOWLING MACHINES

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Transferred and Recodified to 17 NCAC 4B .4516 Eff. July 1, 1990.

 

17 NCAC 04B .2205          SKI SLOPES: ICE SKATING AND ROLLER RINKS

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4517 Eff. July 1, 1990.

 

17 NCAC 04B .2206          ARCHERY RANGES

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2207          SEVERAL OPERATORS AT ONE LOCATION

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4518 Eff. July 1, 1990.

 

17 NCAC 04B .2208          AMUSEMENT CENTER

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2209          ELECTRONIC VIDEO GAMES

 

History Note:        Authority G.S. 105‑66.1; 105‑262;

Eff. July 1, 1984;

Repealed Eff. December 1, 1997.

 

SECTION .2300 ‑ PACKINGHOUSES

 

17 NCAC 04B .2301          INDIVIDUAL EMPLOYING ONE PERSON

 

History Note:        Authority G.S. 105‑70; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2302          HALVING OR QUARTERING ONLY

17 NCAC 04B .2303          COLD STORAGE ROOM

 

History Note:        Authority G.S. 105‑70; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .2400 ‑ PRESSING CLUBS: DRY CLEANING PLANTS: AND HAT BLOCKERS

 

17 NCAC 04B .2401          RUGS ONLY

17 NCAC 04B .2402          CLEANING FURNITURE IN THE HOME

 

History Note:        Authority G.S. 105‑74; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .2500 ‑ BARBERSHOPS AND BEAUTY SHOPS

 

17 NCAC 04B .2501          STUDENTS

17 NCAC 04B .2502          ELECTROLYSIS

 

History Note:        Authority G.S. 105‑75; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .2600 ‑ SODA FOUNTAINS: SOFT DRINK STANDS

 

17 NCAC 04B .2601          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑79; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .2602          PRISON CAMPS

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4506 Eff. July 1, 1990.

 

17 NCAC 04B .2603          VETERANS CLUBS

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Transferred and Recodified to 17 NCAC 4B .4507 Eff. July 1, 1990.

 

17 NCAC 04B .2604          COMMISSARY

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4508 Eff. July 1, 1990.

 

17 NCAC 04B .2605          MUNICIPALITY

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4509 Eff. July 1, 1990.

 

17 NCAC 04B .2606          DISPENSER OPERATOR NOT LIABLE

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. October 30, 1981.

 

SECTION .2700 ‑ DEALERS IN PISTOLS: ETC.

 

17 NCAC 04B .2701          PISTOL LICENSE COVERS METALLIC CARTRIDGE

17 NCAC 04B .2702          SEPARATE LICENSE FOR BLANK CARTRIDGE PISTOLS

17 NCAC 04B .2703          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑80; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

SECTION .2800 ‑ PIANOS: ORGANS: VICTROLAS: RECORDS: RADIOS: ACCESSORIES

 

17 NCAC 04B .2801          FREE RECORD WITH PURCHASE OF MERCHANDISE

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Transferred and Recodified to 17 NCAC 4B .4519 Eff. July 1, 1990.

 

17 NCAC 04B .2802          FLASHLIGHT BATTERIES

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4520 Eff. July 1, 1990.

 

17 NCAC 04B .2803          MUSICAL TAPES

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. June 11, 1977;

Repealed Eff. September 20, 1977.

 

17 NCAC 04B .2804          SHORTWAVE RADIOS

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. June 11, 1977;

Transferred and Recodified to 17 NCAC 4B .4521 Eff. July 1, 1990.

 

SECTION .2900 ‑ INSTALLMENT PAPER DEALER

 

17 NCAC 04B .2901          LIEN IN THIS STATE

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2902          LIABILITY FOR DIRECT LOANS

A person who makes direct loans and who also buys installment paper is subject to both G.S. 105‑83 and G.S. 105‑88.

 

History Note:        Authority G.S. 105‑83; 105‑88; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000.

 

17 NCAC 04B .2903          QUARTERLY return

Form B‑203, Installment Paper Dealer Tax Return, is used to remit the tax imposed under G.S. 105‑83.

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; October 30, 1981; June 11, 1977.

 

17 NCAC 04B .2904          TOTAL FACE VALUE

The installment paper dealer tax applies to the total face value of the paper, which value is the sum of the principal shown on the face of the paper plus any accrued interest.

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. June 11, 1977;

Amended Eff. June 1, 1979.

 

17 NCAC 04B .2905          NONRESIDENT ENGAGED IN BUSINESS

G.S. 105‑83 does not impose a tax on the business of dealing in, buying and/or discounting installment paper which is engaged in exclusively in a foreign state.  When any of the activity incident to such business occurs in North Carolina, G.S. 105‑83 applies.  Such activities include the promotion and solicitation of such business by employees or agents within this State, whether or not the transfer of such paper is consummated in this State.

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. July 1, 1984.

 

SECTION .3000 ‑ LAUNDRIES

 

17 NCAC 04B .3001          EDUCATIONAL INSTITUTIONS

17 NCAC 04B .3002          RUGS ONLY

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3003          SHIRTS OR UNIFORMS

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3004          INDUSTRIAL RAGS AND WIPERS

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3005          HOME‑SIZE MACHINES

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .3006          DIAPER SERVICES

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3007          APARTMENT OWNER EXEMPTION

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

SECTION .3100 ‑ OUTDOOR ADVERTISING

 

 

17 NCAC 04B .3101          ADVERTISING BY CANDIDATE FOR PUBLIC OFFICE

17 NCAC 04B .3102          SUPPLEMENTAL APPLICATION

 

History Note:        Authority G.S. 105‑86; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .3200 ‑ MOTOR ADVERTISERS

 

17 NCAC 04B .3201          PRODUCTS OF ICE CREAM

17 NCAC 04B .3202          PRODUCTS OF OTHERS

17 NCAC 04B .3203          NO PRODUCT INVOLVED

 

History Note:        Authority G.S. 105‑87; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .3300 ‑ LOAN AGENCIES OR BROKERS

 

17 NCAC 04B .3301          REAL ESTATE LOANS: LOANING OWN FUNDS

A person who, as agent, engages in the business of negotiating real estate loans using funds belonging to his loan correspondents is subject to real estate license tax under G.S. 105-41.  A person making real estate loans in his own name with his own funds and selling those loans to insurance companies and other loan investment companies is subject to loan agency license under G.S. 105-88 unless meeting the exemption under subsection (b) of that section.  A person engaging in both activities is subject to both licenses.

 

History Note:        Authority G.S. 105‑88; 105‑41; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

17 NCAC 04B .3302          REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERAL

A person who negotiates real estate loans for others and also includes as part of the collateral mortgages on automobiles or other personal property is subject to loan agency license under G.S. 105‑88 and real estate license under G.S. 105‑41.

 

History Note:        Authority G.S. 105‑88; 105‑41; 105‑262;

Eff. February 1, 1976.

 

SECTION .3400 ‑ AUTOMOBILE: WHOLESALE SUPPLY DEALERS: AND SERVICE STATIONS

 

17 NCAC 04B .3401          APPLICABILITY OF LICENSE TO ANOTHER

17 NCAC 04B .3402          PARKING FACILITIES

17 NCAC 04B .3403          AUTO DEALER LICENSE COVERS OTHER ACTIVITY

17 NCAC 04B .3404          RECAPPING TIRES ONLY

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3405          CITY‑WIDE LICENSE

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3406          NO TRANSFER FEE FOR CITY‑WIDE LICENSE

17 NCAC 04B .3407          FINANCE COMPANIES

17 NCAC 04B .3408          SELF‑SERVICE CAR WASH

 

History Note:        Authority G.S. 105‑89; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3409          GROCERY STORE SALES OF AUTOMOTIVE PRODUCTS

17 NCAC 04B .3410          AUTOMOBILE AUCTION

17 NCAC 04B .3411          CAR BROKERS

17 NCAC 04B .3412          MOBILE SERVICE AND REPAIR

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3413          APPLYING FULL YEAR AND HALF‑YEAR LICENSE

17 NCAC 04B .3414          GARAGE SELLING TO ANOTHER GARAGE

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. April 1, 1986;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

SECTION .3500 ‑ MOTORCYCLE DEALERS

 

17 NCAC 04B .3501          MOTORS INSTALLED TO FRAMES: MO‑PEDS

17 NCAC 04B .3502          CHAIN STORE LICENSE

 

History Note:        Authority G.S. 105‑89.1; 105-102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; June 1, 1979;

Repealed Eff. December 1, 1997.

 

SECTION .3600 ‑ EMIGRANT AND EMPLOYMENT AGENTS

 

17 NCAC 04B .3601          LIABILITY FOR TWO LICENSES

17 NCAC 04B .3602          AGENCIES PROVIDING TEMPORARY WORKERS

 

History Note:        Authority G.S. 105‑90; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .3700 ‑ PLUMBERS: HEATING CONTRACTORS: AND ELECTRICIANS

 

17 NCAC 04B .3701          AIR CONDITIONING TAXABLE UNDER G.S. 105‑54

 

History Note:        Authority G.S. 105‑91; 105‑54; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .3702          ONE LICENSE COVERS ALL ACTIVITIES LISTED

 

History Note:        Authority G.S. 105‑91; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3703          ONE‑HALF RATE

 

History Note:        Authority G.S. 105‑91; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3704          STRUCTURES SUPPORTING ELECTRICAL FIXTURES

 

History Note:        Authority G.S. 105‑91; 105‑262;

Eff. June 11, 1977;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

SECTION .3800 ‑ TRADING STAMPS

 

17 NCAC 04B .3801          MERCHANT WHO GIVES AND REDEEMS STAMPS

17 NCAC 04B .3802          REDEMPTION STORE LIABILITY

 

History Note:        Authority G.S. 105‑92; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

SECTION .3900 ‑ MANUFACTURERS OF ICE CREAM

 

17 NCAC 04B .3901          RETAIL LICENSE

 

History Note:        Authority G.S. 105‑97; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3902          ICE CREAM DEFINED FOR THIS SECTION

 

History Note:        Authority G.S. 105‑97; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3903          MOBILE UNITS

 

History Note:        Authority G.S. 105‑97; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

SECTION .4000 ‑ BRANCH OR CHAIN STORES

 

17 NCAC 04B .4001          ABC STORES

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4002          BAKERY THRIFT STORES

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .4003          BEACH STAND OR STORE

17 NCAC 04B .4004          COAL DEALER

17 NCAC 04B .4005          EXEMPTION: WHOLESALE SALE

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4006          FERTILIZERS: SEED: ETC.

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .4007          LEASED DEPARTMENTS

17 NCAC 04B .4008          MEAT PACKINGHOUSES

17 NCAC 04B .4009          PARTNERSHIP AND CORPORATION

17 NCAC 04B .4010          REDEMPTION STORES

17 NCAC 04B .4011          RESTAURANTS

17 NCAC 04B .4012          UNDERTAKING

17 NCAC 04B .4013          WAREHOUSE

17 NCAC 04B .4014          WHOLESALE AND RETAIL SIMILAR IN CHARACTER

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977;

Repealed Eff. December 1, 1997.

 

SECTION .4100 ‑ WHOLESALE DISTRIBUTORS OF MOTOR FUELS

 

17 NCAC 04B .4101          SUPPLEMENTAL FORM

17 NCAC 04B .4102          ACTING AS DISTRIBUTOR AND RETAILER

 

History Note:        Authority G.S. 105‑99; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4103          MOTOR FUEL NOT FOR HIGHWAY PURPOSES

 

History Note:        Authority G.S. 105‑99; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

SECTION .4200 ‑ JUNK DEALERS

 

17 NCAC 04B .4201          INDUSTRIAL PLANT

17 NCAC 04B .4202          JUNKED CARS

17 NCAC 04B .4203          AUTO DEALER

 

History Note:        Authority G.S. 105‑102; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

17 NCAC 04B .4301          APPLICATION FOR PRIVILEGE LICENSE

17 ncac 04b .4302          privilege license

 

History Note:        Authority G.S. 105-33; 105‑104; 105‑262;

Eff. February 1, 1976;

Amended Eff. December 1, 1997; July 1, 1984;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .4401          PENALTY PROVISIONS

17 ncac 04b .4402          rate of penalty; interest

 

History Note:        Authority G.S. 105‑109; 105-109.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1990; March 14, 1980;

Repealed Eff. July 1, 2000.

 

SECTION .4500 ‑ GENERAL BUSINESS

 

17 NCAC 04B .4501          SMALL TWO‑WHEEL VEHICLE

17 NCAC 04B .4502          BOTTLER SELLING DRINK DISPENSERS

17 NCAC 04B .4503          NOT SPECIFICALLY MENTIONED

17 NCAC 04B .4504          GOVERNMENT CAMPGROUNDS

17 NCAC 04B .4505          COLLEGE UNION

17 NCAC 04B .4506          PRISON CAMPS

17 NCAC 04B .4507          VETERANS CLUBS

17 NCAC 04B .4508          COMMISSARY

17 NCAC 04B .4509          MUNICIPALITY

17 NCAC 04B .4510          FEDERAL GOVERNMENT

17 NCAC 04B .4511          STATE GOVERNMENT

17 NCAC 04B .4512          CREDIT UNIONS

17 NCAC 04B .4513          SCHOOL LUNCHROOM

17 NCAC 04B .4514          GOVERNMENTAL ACTIVITY

17 NCAC 04B .4515          NONPROFIT PRIVATE CLUBS

17 NCAC 04B .4516          SHUFFLEBOARD, PINBALL AND BOWLING MACHINES

17 NCAC 04B .4517          SKI SLOPES: ICE SKATING AND ROLLER RINKS

17 NCAC 04B .4518          SEVERAL OPERATORS AT ONE LOCATION

17 NCAC 04B .4519          FREE RECORD WITH PURCHASE OF MERCHANDISE

17 NCAC 04B .4520          FLASHLIGHT BATTERIES

 

History Note:        Authority G.S. 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977;

17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990;

17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990;

17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990;

17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990;

17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990;

17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990;

17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990;

17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990;

17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990;

17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990;

17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990;

17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.

17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990;

17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990;

17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990;

17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990;

17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990;

17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990;

17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990;

17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990;

Amended Eff. January 1, 1994; July 1, 1990;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4521          SHORTWAVE RADIOS

 

History Note:        Authority G.S. 105‑102.5; 105‑262;

Eff. June 11, 1977;

17 NCAC 4B .4521 is Transferred and Recodified from 17 NCAC 4B .2804 Eff. July 1, 1990;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

 

 

SUBCHAPTER 4C ‑ CIGARETTE TAX

 

SECTION .0100 ‑ GENERAL PROVISIONS

 

17 NCAC 04C .0101         DEFINITIONS

In addition to those definitions as set out in G.S. 105‑113.4, the following terms and phrases as used in this Subchapter shall, unless the context requires otherwise, have the following meanings:

(1)           Article.  Tobacco Products Tax Act or Tobacco Products Tax Article, Article 2A, Chapter 105 of the General Statutes of North Carolina;

(2)           Department.  North Carolina Department of Revenue;

(3)           Excise Tax.  The excise tax levied under G.S. 105‑113.5, G.S. 105‑113.6, and G.S. 105‑113.35;

(4)           In this State or within this State ‑ Within the exterior limits of the State of North Carolina, and includes all territory within such limits owned by, leased by or ceded to the United States of America;

(5)           Other Tobacco Product ‑ A cigar or any other product that contains tobacco, other than a cigarette, and is intended for inhalation or oral use;

(6)           Revenue Agent.  Revenue officer, auditor or other personnel of the North Carolina Department of Revenue authorized by the secretary to act in his behalf;

(7)           State.  State of North Carolina;

(8)           Vending Machine.  Dispenser or dispensing machine;

(9)           Wholesale Cigarette Dealer.  Any person who sells cigarettes to others for resale by them who does not qualify as a distributor under the definition of distributor in G.S. 105‑113.4.

 

History Note:        Authority G.S. 105‑113.4; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; June 1, 1992; October 30, 1981.

 

17 NCAC 04C .0102         RATE OF EXCISE STAMP TAX

17 NCAC 04C .0103         RATE OF DISCOUNT ALLOWED

 

History Note:        Authority G.S. 105‑113.5; 105‑113.21; 105‑113.37;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0200 ‑ CIGARETTE DISTRIBUTORS LICENSE

 

17 NCAC 04C .0201         APPLICATION OF LICENSE

(a)  Before any distributor's license is issued, Application for Cigarette Distributor's License (Form B‑A‑1) shall be made.  The application shall be signed and verified by oath or affirmation by:

(1)           the owner, if a natural person,

(2)           a member or partner, if an association or a partnership, or

(3)           an executive officer, or any other person authorized in writing by the corporation, if a corporation.

(b)  The distributor shall notify the Secretary in writing of any changes in the information previously provided on the license application as such changes occur.

(c)  The distributor shall also notify the Secretary in writing of the exact location and telephone number of all warehouse or storage facilities where non-tax-paid cigarettes are received or stored before such facilities are placed in use.

 

History Note:        Authority G.S. 105‑113.11; 105‑113.12; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981.

 

17 NCAC 04C .0202         OUT‑OF‑STATE DISTRIBUTOR

17 NCAC 04C .0203         LICENSE NOT PRORATED

 

History Note:        Authority G.S. 105‑113.13; 105‑113.24; 105‑113.37;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04C .0204         EXHIBIT OF LICENSE

Upon approval of the application for license, a continuing license (Form B‑A‑4) is issued and same shall be exhibited in the place of business for which it is issued.

 

History Note:        Authority G.S. 105‑113.17; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04C .0205         DISTRIBUTOR TO NOTIFY MANUFACTURER

It shall be the responsibility of each cigarette distributor to notify the cigarette manufacturers from whom non-tax-paid cigarettes are purchased or received of the cigarette distributor's license issued by the Secretary and of any subsequent changes to the license.

 

History Note:        Authority G.S. 105‑113.12; 105‑113.13; 105‑262;

Eff. October 30, 1981;

Amended Eff. January 1, 1994.

 

SECTION .0300 ‑ PURCHASE AND SALE OF DECAL STAMPS

 

17 NCAC 04C .0301         DECAL STAMPS

17 NCAC 04C .0302         CREDIT SALES OF STAMPS

 

History Note:        Authority G.S. 105‑113.19; 105‑262;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; July 1, 1984; October 30, 1981;

Repealed Eff. January 1, 1994.

 

SECTION .0400 ‑ PURCHASE AND SALE OF METER IMPRINT STAMPS

 

17 NCAC 04C .0401         AUTHORIZATION

17 NCAC 04C .0402         SETTING

17 NCAC 04C .0403         CREDIT SALES

17 NCAC 04C .0404         INSPECTION

 

History Note:        Authority G.S. 105-113.19; 105‑113.23; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. January 1, 1994.

 

17 NCAC 04C .0405         METER MACHINE MAINTENANCE

 

History Note:        Authority G.S. 105‑113.23; 105‑262;

Eff. June 11, 1977;

Repealed Eff. January 1, 1994.

 

SECTION .0500 ‑ AFFIXATION OF STAMPS AND IMPRINTS

 

17 NCAC 04C .0501         MANNER OF AFFIXING

17 NCAC 04C .0502         UNSTAMPED CIGARETTES

17 NCAC 04C .0503         RESPONSIBILITY OF PURCHASER

 

History Note:        Authority G.S. 105-113.9; 105-113.20; 105-113.22; 105‑113.27; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; June 11, 1977;

Repealed Eff. January 1, 1994.

 

17 NCAC 04C .0504         OUT-OF-STATE SALES: NONRESIDENT REGISTRATION

(a)  Sales of non-tax-paid cigarettes by a licensed North Carolina distributor to nonresident retail or wholesale dealers must be delivered by the North Carolina distributor to the business location of the nonresident in another state to qualify as an out-of-state sale exempted from the North Carolina cigarette excise tax. A nonresident dealer may accept delivery of cigarette purchases in this State provided:

(1)           The nonresident dealer has no place of business in North Carolina;

(2)           The nonresident dealer is purchasing cigarettes for the purpose of resale outside of North Carolina;

(3)           The nonresident dealer is registered with the Documents and Payments Processing Division, Tobacco Tax Unit of this department as a nonresident retail and wholesale cigarette dealer; and

(4)           The nonresident dealer's cigarette purchases must have affixed thereto by the North Carolina distributor the taxpaid cigarette indicia of the state of the nonresident purchaser where required.

(b)  Registration of the nonresident retail or wholesale cigarette dealer is not required where the North Carolina resident cigarette distributor delivers cigarette purchases of such nonresident dealer to the nonresident business location outside this state.

(c)  Cigarettes sold and delivered outside this state must have affixed thereto by the North Carolina cigarette distributor selling same the taxpaid cigarette indicia of the state of the nonresident purchaser where required.

(d) The North Carolina cigarette distributor shall be held responsible for the accuracy and authenticity of the nonresident retail or wholesale dealer's registration number. Verification may be made at any time by inquiry to the Documents and Payments Processing Division, Tobacco Tax Unit of this department. It is also the distributor's responsibility to keep and retain in his records the executed certificate, Form B-A-52, for examination and audit and the distributor shall be required to identify each invoice or bill of sale made to such nonresident retail or wholesale cigarette dealer by noting thereon his registration number.

 

History Note:        Authority G.S. 105-113.9; 105-262;

Eff. September 20, 1977;

Amended Eff. April 1, 2008; January 1, 1994; October 30, 1981.

 

17 NCAC 04C .0505         LIMITED TIME TO AFFIX TAXPAID INDICIA (STAMPS AND IMPRINTS)

 

History Note:        Authority G.S. 105‑113.20; 105‑262;

Eff. October 1, 1991;

Repealed Eff. January 1, 1994.

 

SECTION .0600 ‑ CIGARETTE MANUFACTURER

 

17 NCAC 04C .0601         SALES TO LICENSED DISTRIBUTORS

 

History Note:        Authority G.S. 105‑113.10; 105‑113.37;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04C .0602         INVOICE REQUIREMENT

(a)  Manufacturers are hereby required to forward the secretary copies of all invoices, or equivalent information, of shipments of cigarettes to distributors, wholesalers or retail dealers in this state on a monthly basis, or at the time of the shipment.

(b)  An invoice is also required on gratis cigarettes stamped by licensed distributors on behalf of the manufacturer.

 

History Note:        Authority G.S. 105‑113.10; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; June 11, 1977.

 

17 ncac 04C .0603         TAX ON COMPLIMENTARY PACKS

 

History Note:        Authority G.S. 105‑113.5; 105‑113.10; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994;

Repealed Eff. July 1, 2000.

 

17 NCAC 04C .0604         MANUFACTURER ACTING AS DISTRIBUTOR

 

History Note:        Authority G.S. 105‑113.10; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

SECTION .0700 - RECEIPT OF UNSTAMPED CIGARETTES

 

17 NCAC 04C .0701         DISTRIBUTOR RESPONSIBLE FOR TAX

 

History Note:        Authority G.S. 105‑113.10; 105‑113.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994;

Repealed Eff. August 1, 2003.

 

17 NCAC 04C .0702         INSURE CIGARETTE INVENTORY

A distributor is liable for the tax upon any non-tax-paid cigarettes which are stolen or otherwise unaccounted for.

 

History Note:        Authority G.S. 105‑113.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

SECTION .0800 ‑ EXEMPTIONS

 

17 NCAC 04C .0801         FEDERAL GOVERNMENT

(a)  Non-tax-paid cigarettes may be sold to the federal government and its instrumentalities, such as the Armed Forces Exchange Services, but sales by such services shall be limited to members of the armed forces and their dependents who hold identification cards entitling them to make purchases through armed forces exchange services.

(b)  Whenever deliveries of non-tax-paid cigarettes are made by distributors to armed forces exchange services, the person making such delivery shall have in his actual possession invoices for such cigarettes which shall show date, invoice number, name and address of distributor, and the name and address of the purchaser and the quantity and brands of cigarettes being transported.  If these conditions are not complied with, the non-tax-paid cigarettes shall be subject to confiscation, and the distributor taxed on such sales or deliveries made in an unauthorized manner.  In the event of such deliveries of non-tax-paid cigarettes, the cigarettes shall be physically delivered by the distributor's conveyance or a duly authorized common carrier directly to the situs where the installation of the governmental agency is located.  Upon such delivery the distributor shall require a duly receipted invoice or copy thereof from the governmental agent, designated to accept delivery.  Distributor shall have a bona fide bill of lading, if delivery is made by common carrier.

(c)  No sales of non-tax-paid cigarettes on military installations may be made through vending machines, other than those owned and operated by the federal government or instrumentalities thereof.

(d)  If a person engages in the sale of cigarettes on a military reservation, regardless of the fact that he may have a contract with the federal government, whereby the federal government will receive a commission, flat fee or some other type of compensation on such sales, same does not exempt the sale of such cigarettes from the cigarette excise tax.  In such instance, such sales would not be made by the federal government or an instrumentality of the federal government.  Instead, on all such sales, the cigarette tax is due.

 

History Note:        Authority G.S. 105‑113.8; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981.

 

17 ncac 04c .0802         free distribution by manufacturer

 

History Note:        Authority G.S. 105-113.5; 105-262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Repealed Eff. January 1, 2005.

 

SECTION .0900 ‑ REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS

 

17 NCAC 04C .0901         MONTHLY REPORT FOR RESIDENT DISTRIBUTOR

(a)  Every licensed resident distributor shall file a report (Form B‑A‑5) on or before the 20th day of each month.

(b)  Non-tax-paid cigarettes shipped, delivered or sold outside the state during the month shall be reported on supplemental Form B‑A‑5, Schedule I.

(c)  Cigarettes returned to the manufacturer during the month shall be reported on supplemental Form B‑A‑5, Schedule J.

 

History Note:        Authority G.S. 105‑113.18; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

17 NCAC 04C .0902         MONTHLY REPORT FOR NONRESIDENT DISTRIBUTOR

Every licensed nonresident distributor shall file a report (Form B‑A‑6) on or before the 20th day of each month.

 

History Note:        Authority G.S. 105‑113.18; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04C .0903         RECORD REQUIREMENT

(a)  Each sale of cigarettes at wholesale, including cash and credit transactions, and regardless of whether the sale is made to another distributor, wholesale dealer, retail dealer, or is a transfer to a self‑owned outlet or an agency or agent, shall be accompanied by a completed invoice indicating the person to whom the cigarettes were sold, the address of the purchaser, the date of the sale, the quantity sold, and the price charged.

(b)  If a distributor is also a retail dealer and sells cigarettes directly to consumers, an invoice or a memorandum shall be prepared showing the transfer of all cigarettes from the distributor to the retail activity.

 

History Note:        Authority G.S. 105‑113.26; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

SECTION .1000 ‑ REFUND

 

17 NCAC 04C .1001         RETURN UNUSED STAMPS: NO TRANSFER

 

History Note:        Authority G.S. 105‑113.20; 105‑113.25; 105‑113.37;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04C .1002         REFUNDS ONLY TO DISTRIBUTORS

Any spoiled packages of tax-paid cigarettes in the hands of a retailer or wholesaler shall be returned to its respective distributors, as refunds of the cigarette tax thereon will only be made to the distributor.

 

History Note:        Authority G.S. 105‑113.25; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

17 NCAC 04C .1003         MUTILATED BUT IDENTIFIABLE STAMPS

17 NCAC 04C .1004         OUT‑OF‑STATE SHIPMENTS: NO REFUND

 

History Note:        Authority G.S. 105‑113.25; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. January 1, 1994.

 

17 NCAC 04C .1101         DEALERS ON TRAINS

Railroads that sell non-tax-paid cigarettes on trains traveling in North Carolina must file a monthly return with the Department.  The return must be filed on a form prescribed by the Secretary and must state the amount of non-tax-paid cigarettes sold on the train in this State during the month.  A return is due by the 20th of each month.  The tax on cigarette sales reported on the return is due when the return is due.

 

History Note:        Authority G.S. 105‑113.6; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; January 1, 1994;

 

17 NCAC 04C .1102         OCEAN‑GOING VESSELS

Non-tax-paid cigarettes may be sold for use or consumption by or on ocean‑going vessels which leave the continental United States and which ply the high seas in interstate or foreign commerce in the transport of freight or passengers for hire exclusively when delivered to an officer or agent of such vessel for use by or on such vessel accordingly.  Receipt for delivery of such non-tax-paid cigarettes shall be signed for by an authorized officer or agent of such vessel, and such signed  receipts shall be retained by the distributor for a period of three years; also, a copy of same shall be appended to the appropriate monthly tax report of the distributor.  Only North Carolina tax-paid cigarettes may be sold by such vessels while in port or within the territorial limits of this state.

 

History Note:        Authority G.S. 105‑113.6; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

SECTION .1200 ‑ CIGARETTE VENDING MACHINES

 

17 NCAC 04C .1201         IDENTIFICATION REQUIREMENT FOR EACH MACHINE

(a)  Distributors, wholesalers or retail dealers owning, leasing, furnishing or operating cigarette vending machines shall affix to each such machine in a conspicuous place an identification sticker or device, which shall show the name, address and telephone number of the operator owning and placing such machine on location.  The owner of the business wherein such machine is located shall also be responsible for seeing that such vending machine is so identified.

(b)  No cigarette dispensing machine shall be allowed to operate in this state that does not have affixed thereto the identification required under G.S. 105-113.17.

 

History Note:        Authority G.S. 105‑113.17; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

17 NCAC 04C .1202         VENDING MACHINE OPERATORS

It shall be the duty of any person, firm or corporation operating cigarette vending machines to have available for the department information as to the location of any and all vending machines so operated by such operator and make such information available at any time to the secretary or his authorized agent.

 

History Note:        Authority G.S. 105‑65.1; 105‑113.18; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1984.

 

17 NCAC 04C .1203         DISTRIBUTORS WITH VENDING MACHINES

 

History Note:        Authority G.S. 105‑113.18; 105‑250.1; 105‑113.37;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

17 NCAC 04C .1204         DISPLAY STAMPED CIGARETTES IN MACHINES

 

History Note:        Authority G.S. 105‑113.22; 105‑113.28; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

SECTION .1300 ‑ OTHER TOBACCO PRODUCTS LICENSES

 

17 NCAC 04C .1301         LICENSE REQUIREMENTS

(a)  Wholesale dealers and retail dealers, liable for excise tax on other tobacco products under G.S. 105‑113.35, must obtain a continuing Other Tobacco Products Tax License on forms prescribed by the Secretary for each "place of business" as defined under G.S. 105‑113.36.

(b)  The application for license shall be signed and verified by oath or affirmation by the owner, if a natural person, and in the case of an association or partnership, by a member or partner thereof, and in the case of a corporation, by an executive officer thereof or by any person specifically authorized by the corporation to sign the application to which shall be attached the written evidence of his authority.

(c)  The licensee shall notify the Secretary in writing of any changes in the information previously provided on the license application as such changes occur.

(d)  The licensee shall be responsible for notifying the manufacturers from whom other tobacco products are purchased or received of the other tobacco products license issued by the Secretary and of any subsequent change relative to the license.

(e)  The license is not assignable, transferable, or prorated.

 

History Note:        Authority G.S. 105‑113.35; 105‑113.36; 105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994.

 

SECTION .1400 ‑ MANUFACTURERS OF OTHER TOBACCO PRODUCTS

 

17 NCAC 04C .1401         INVOICE REQUIREMENT

When requested by the Secretary, manufacturers shall provide copies of all invoices, or equivalent information, on shipments of other tobacco products for sale in this State.

 

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

Eff. June 1, 1992.

 

17 NCAC 04C .1402         SALES TO LICENSED DEALERS ONLY

(a)  No manufacturer may make shipments of other tobacco products directly to a person in this State not qualified and licensed as a wholesale or retail dealer of other tobacco products.

(b)  Any manufacturer of other tobacco products shipping such products to other wholesale or retail dealers who are licensed pursuant to G.S. 105‑113.36 for payment of the other tobacco products excise tax is relieved of the requirement of paying the tax.

 

History Note:        Authority G.S. 105‑113.35; 105‑113.37; 105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994.

 

17 NCAC 04C .1403         MANUFACTURERS ACTING AS RETAILER

A retail dealer who manufacturers other tobacco products and sells those products to consumers in this State is liable for the tax except for those transactions in other tobacco products which meet exemption from the tax under G.S. 105‑113.35.

 

History Note:        Authority G.S. 105‑113.35; 105‑262;

Eff. June 1, 1992.

 

SECTION .1500 ‑ LIABILITY FOR OTHER TOBACCO PRODUCTS EXCISE TAX

 

17 NCAC 04C .1501         PRIMARY LIABILITY

(a)  The wholesale dealer or retail dealer who first acquires or handles other tobacco products in this State is liable for payment of the excise tax.

(b)  The wholesale dealer or retail dealer who brings other tobacco products into this State is liable for payment of the excise tax.  Examples are:

(1)           The out‑of‑state wholesale dealer or retail dealer who brings such products into the State on its own truck.

(2)           The in‑state wholesale dealer or retail dealer who brings such products into the State on its own truck.

(c)  The wholesale dealer or retail dealer who first receives or handles the other tobacco products in this State is liable for payment of the excise tax.  Examples are:

(1)           The wholesale dealer or retail dealer who is the original consignee of other tobacco products manufactured or produced outside this State.

(2)           The in‑state wholesale dealer or retail dealer who first receives such products from outside the State by common carrier or contract carrier.

 

History Note:        Authority G.S. 105‑113.35; 105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994.

 

SECTION .1600 ‑ MILITARY EXEMPT SALES

 

17 NCAC 04C .1601         EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTS

Other tobacco products sold to the Federal Government and its instrumentalities, such as the Armed Forces Exchange Services, are exempt from the excise tax.  However, sales of other tobacco products by such services MUST BE LIMITED to members of the armed forces and their dependents who hold identification cards entitling them to make purchases through armed forces exchange services.

 

History Note:        Authority G.S. 105‑113.35; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1602         DELIVERIES TO ARMED FORCES EXCHANGE SERVICES

Whenever tax exempt deliveries of other tobacco products are made by dealers to armed forces exchange services, the dealer must require a duly receipted invoice or copy thereof from the governmental agent designated to accept delivery.

 

History Note:        Authority G.S. 105‑113.35; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1603         SALES OF OTHER TOBACCO PRODUCTS: BY OTHERS: NOT EXEMPT

If a person engages in the sale of any other tobacco products on a military reservation, regardless of the fact that he may have a contract with the Federal Government, whereby the Federal Government will receive a commission, flat fee or some other type of compensation on such sales, same does not exempt the sale of such products from the excise tax.  In such instances, such sales would not be made by the Federal Government or an instrumentality thereof.  Instead, all such sales are subject to the excise tax.

 

History Note:        Authority G.S. 105‑113.35; 105‑262;

Eff. June 1, 1992.

 

SECTION .1700 ‑ DESIGNATION OF EXEMPT SALES

 

17 NCAC 04C .1701         MUST SELL AS DESIGNATED

Once other tobacco products are designated as tax exempt under G.S. 105‑113.35, they must be sold in tax exempt transactions.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1702         NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED

No wholesale dealer or retail dealer or customer of a wholesaler may delay payment of the tax due on other tobacco products by failing to pay tax on a sale that is not a designated sale or by overstating the quantity of other tobacco products that will be resold in an exempt transaction.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1703         PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS

A wholesale dealer may sell other tobacco products nontaxpaid to a customer who has tax exempt sales provided the customer has notified the wholesale dealer in writing that the customer intends to resell the items in exempt transactions.  Where prior written notification is not provided, the wholesale dealer must remit applicable tax.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1704         INVOICING REQUIREMENTS

The wholesale dealer must separately invoice and indicate the other tobacco products designated for exempt transactions.  For example, sales designated for customers with other tobacco product sales outside North Carolina must be invoiced to read, "Designated for Sale Outside North Carolina".

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1705         REPORTING REQUIREMENTS

The wholesale dealer selling the designated other tobacco products must file a monthly report using Form B-A-101 within 20 days after the end of the month covered by the report.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994.

 

17 NCAC 04C .1706         ORIGINAL SELLER NOT LIABLE FOR TAX

The wholesale dealer, who relies on the prior written exempt intent of its customer, is not required to pay tax on the designated sales when filing a monthly report.  However, the wholesaler must pay the tax due on all other taxable sales.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1707         PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCT

The tax liability plus penalties and interest will be held against the wholesaler's customer who sells other tobacco products designated exempt in a taxable transaction.  Customers violating designation procedures are not entitled to the timely payment discount.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994.

 

17 NCAC 04C .1801         MONTHLY RETURN REQUIREMENTS

A tobacco products wholesale dealer or retail dealer licensed under G.S. 105-113.36 must file a monthly return in accordance with G.S. 105-113.37.  A return must be filed each month even if no tax is due for that month.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992;

Amended Eff. July 1, 2000.

 

17 NCAC 04C .1802         INVOICING REQUIREMENTS

(a)  Sales invoices of wholesale dealers, whether resident or nonresident, liable for the tax shall indicate payment of the excise tax on other tobacco products by the wording "North Carolina Other Tobacco Products Tax Paid".

(b)  All sales invoices of nonresident wholesale dealers shall show the point of origin and mode of transportation for all shipments of other tobacco products into this State.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992.

 

17 NCAC 04C .1803         RECORDS REQUIREMENTS

Every retail dealer and every wholesale dealer and their customers must keep records of inventories, purchases, and sales of other tobacco products for at least three years.  These records and inventories must be maintained separately in such a manner as can be inspected and audited by the Secretary or duly authorized representative at any time without having to go through and separate or segregate all sales of the taxpayer in order to arrive at the amount of exempt sales or inventories.

 

History Note:        Authority G.S. 105‑113.37; 105‑262;

Eff. June 1, 1992.

 

SECTION .1900 ‑ OTHER TOBACCO PRODUCTS VENDING MACHINES

 

17 NCAC 04C .1901         IDENTIFICATION AND LOCATION REQUIRED

(a)  No other tobacco products dispensing machine shall be allowed to operate in this State that does not have affixed thereto the identification required under the Tobacco Products Tax Article.

(b)  Wholesale dealers or retail dealers owning, leasing, furnishing or operating other tobacco products vending machines shall affix to each such machine in a conspicuous place an identification sticker or device, which shall show the name, address and telephone number of the operator owning and placing such machine on location.  The owner of the business wherein such machine is located shall also be responsible for seeing that such vending machine is so identified.

(c)  It shall be the duty of any person, firm or corporation operating other tobacco products vending machines to have available for the Department information as to the location of any and all vending machines so operated by such operator, and make such information available at any time to the Secretary or his authorized agent.

 

History Note:        Authority G.S. 105‑65.1; 105‑113.17; 105‑262;

Eff. June 1, 1992.

 

 

 

SUBCHAPTER 4D ‑ SOFT DRINK TAX

 

SECTION .0100 ‑ DEFINITIONS

 

17 NCAC 04D .0101         GENERAL DEFINITIONS

17 NCAC 04D .0102         PRODUCT DEFINITIONS

 

History Note:        Authority G.S. 105‑113.44; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0200 ‑ LICENSES

 

17 NCAC 04D .0201         INSTATE DISTRIBUTORS

17 NCAC 04D .0202         OUT‑OF‑STATE DISTRIBUTORS

17 NCAC 04D .0203         RETAIL DEALERS

 

History Note:        Authority G.S. 105‑113.50; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0204         GENERAL LICENSE PROVISIONS

 

History Note:        Authority G.S. 105‑113.50; 105‑262;

Eff. February 1, 1976.

Repealed Eff. July 1, 1999.

 

SECTION .0300 ‑ TAX RATES

 

17 NCAC 04D .0301         GENERAL LIABILITY

17 NCAC 04D .0302         BOTTLED (CLOSED CONTAINER) SOFT DRINK RATE

 

History Note:        Authority G.S. 105‑113.45; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0303         LIQUID BASE RATE ILLUSTRATED

 

History Note:        Authority G.S. 105-113.45; 105-262;

Eff. February 1, 1976;

Amended Eff. August 1, 1998; October 1, 1991; October 30, 1981;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .0304         POWDER RATE

 

History Note:        Authority G.S. 105‑113.45; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0305         PRODUCTS NOT USED IN MANUFACTURING PROCESS

 

History Note:        Authority G.S. 105‑113.45; 105‑113.46; 105‑113.57; 105‑113.58; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 1, 1991;

Repealed Eff. July 1, 1999.

 

SECTION .0400 ‑ TAXABLE STATUS OF VARIOUS PRODUCTS

 

17 NCAC 04D .0401         DOMESTIC USE VERSUS COMMERCIAL USE

17 NCAC 04D .0402         REPRESENTATIVE LIST

 

History Note:        Authority G.S. 105‑113.44; 105‑113.45; 105‑113.46; 105‑113.47; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 1, 1991; October 30, 1981;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .0403         REPRESENTATIVE LIST OF SYRUPS AND BASES

17 NCAC 04D .0404         REPRESENTATIVE LIST OF POWDER BASES

 

History Note:        Authority G.S. 105‑113.44; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0500 ‑ EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL

 

17 NCAC 04D .0501         FEDERAL GOVERNMENT

 

History Note:        Authority G.S. 105‑113.46; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 1, 1991; October 30, 1981;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .0502         MILK

17 NCAC 04D .0503         FRUIT AND VEGETABLE JUICE

17 NCAC 04D .0504         COFFEE AND TEA

 

History Note:        Authority G.S. 105‑113.46; 105‑113.47; 105‑113.49; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0505         APPLICATION FOR EXEMPTION REQUIRED

17 NCAC 04D .0506         EXEMPT SALES RECORDS

 

History Note:        Authority G.S. 105-113.47; 105‑113.51; 105‑113.58; 105‑262;

Eff. February 1, 1976;

Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994; October 1, 1991; April 1, 1986; October 30, 1981;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .0507         EXEMPTION OF CONCENTRATED JUICES DETERMINED

 

History Note:        Authority G.S. 105‑113.44; 105‑113.47; 105‑113.63;

Eff. July 1, 1984;

Amended Eff. April 1, 1986;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0508         NATURAL PRODUCTS EXEMPTION DETERMINED

 

History Note:        Authority G.S. 105-113.46; 105-113.47; 105-262;

Eff. October 1, 1991;

Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .0509         DESIGNATION OF EXEMPT SALES

 

History Note:        Authority G.S. 105‑113.51; 105‑262;

Eff. October 1, 1991;

Amended Eff. January 1, 1994;

Repealed Eff. March 1, 1995.

 

SECTION .0600 ‑ TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER)

 

17 NCAC 04D .0601         LIABILITY

 

History Note:        Authority G.S. 105‑113.51; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0602         TAXPAID STAMPS

17 NCAC 04D .0603         TAXPAID CROWNS

17 NCAC 04D .0604         AFFIXING OF CROWNS AND STAMPS

17 NCAC 04D .0605         TAXPAID IMPRINT STAMP

17 NCAC 04D .0606         PROMPT MAIL SERVICE

 

History Note:        Authority G.S. 105‑113.44; 105‑113.51; 105‑113.52; 105‑113.54; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0607         TAXABLE TRANSACTIONS

 

History Note:        Authority G.S. 105‑113.51; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0608         CONTROL OF TAX EXEMPT TRANSACTIONS

 

History Note:        Authority G.S. 105‑113.45; 105‑113.48; 105‑113.57; 105‑113.63; 105‑113.66;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; June 11, 1977;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0609         PROVISION FOR REFUND

 

History Note:        Authority G.S. 105‑113.56;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0610         ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWED

 

History Note:        Authority G.S. 105‑113.63; 105‑262;

Eff. July 1, 1984;

Amended Eff. January 1, 1994; October 1, 1991;

Repealed Eff. July 1, 1999.

 

SECTION .0700 ‑ ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER)

SOFT DRINKS

 

17 NCAC 04D .0701         APPLICABLE TO BOTTLED DRINKS

17 NCAC 04D .0702         LIABILITY REQUIREMENT

 

History Note:        Authority G.S. 105‑113.51; 1‑5‑113.56A; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0703         WHO QUALIFIES

 

History Note:        Authority G.S. 105‑113.51; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0704         COMMON CARRIER SHIPMENTS

17 NCAC 04D .0705         CONTINUOUS USE OF METHOD

 

History Note:        Authority G.S. 105‑113.51; 105‑113.63; 105‑113.56A;

Eff. February 1, 1976;

Repealed Eff. June 11, 1977.

 

17 NCAC 04D .0706         REDUCED RATE UNDER ALTERNATE METHOD

17 NCAC 04D .0707         METHOD REQUIRED ON INVOICE

17 NCAC 04D .0708         REPORTING SYSTEM PROVIDED DISTRIBUTORS

 

History Note:        Authority G.S. 105‑113.56A; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; June 11, 1977;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0709         CREDIT PROCEDURE FOR TAX EXEMPT SALES

 

History Note:        Authority G.S. 105‑113.56A; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. June 11, 1977.

 

17 NCAC 04D .0710         NO RETAILER QUALIFIES

17 NCAC 04D .0711         BOND REQUIREMENT

 

History Note:        Authority G.S. 105‑113.56A; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 1, 1991.

 

SECTION .0800 ‑ OPTIONAL METHOD FOR PAYMENT OF SOFT DRINK EXCISE TAX

 

17 NCAC 04D .0801         NOTIFICATION REQUIREMENT OF METHOD ELECTED

17 NCAC 04D .0802         PROCEDURE FOR OPTIONAL METHODS

17 NCAC 04D .0803         NO DISCOUNT ALLOWED

 

History Note:        Authority G.S. 105‑113.56B; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0804         TAXABLE TRANSACTIONS

 

History Note:        Authority G.S. 105‑133.51; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0805         CONTROL OF TAX EXEMPT TRANSACTIONS

17 NCAC 04D .0806         CONTINUOUS USE OF METHOD

 

History Note:        Authority G.S. 105‑113.45; 105‑113.48; 105‑113.56B; 105‑113.57; 105‑113.63; 105‑113‑.66;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0807         NO RETAILER QUALIFIES

 

History Note:        Authority G.S. 105‑113.56B; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0808         BOND REQUIREMENT

 

History Note:        Authority G.S. 105‑113.56B; 105‑113.63;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. October 1, 1991.

 

SECTION .0900 ‑ MONTHLY REPORT, INVOICE AND BOND REQUIREMENTS

 

17 NCAC 04D .0901         REPORT BY DISTRIBUTOR OR WHOLESALER

17 NCAC 04D .0902         REPORT BY RETAILER

17 NCAC 04D .0903         REPORT BY DEALER ON TRAINS

 

History Note:        Authority G.S. 105‑113.51; 105-113.52; 105‑262;

Eff. February 1, 1976;

Amended Eff. August 1, 1998; March 1, 1995; October 1, 1991; October 30, 1981;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .0904         REPORT BY CROWN MANUFACTURERS

17 NCAC 04D .0905         REPORT BY IMPRINT MANUFACTURERS

 

History Note:        Authority G.S. 105‑113.52; 105‑113.54; 105‑113.63;

Eff. February 1, 1976;

Repealed Eff. October 1, 1991.

 

17 NCAC 04D .0906         FAILURE TO FILE TIMELY REPORTS

 

History Note:        Authority G.S. 105‑113.63; 105‑236;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04D .0907         DISCOUNT FOR TIMELY FILING AND PAYMENT

17 NCAC 04D .0908         INVOICING REQUIREMENTS

 

History Note:        Authority G.S. 105‑113.51; 105‑113.52; 105‑113.58; 105‑262;

Eff. October 1, 1991;

Amended Eff. March 1, 1995; November 1, 1991;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .0909         BOND REQUIREMENTS

 

History Note:        Authority G.S. 105‑113.51; 105‑113.53; 105‑262;

Eff. October 1, 1991;

Repealed Eff. January 1, 1994.

 

SECTION .1000 ‑ LIABILITY FOR THE SOFT DRINK EXCISE TAX

 

17 NCAC 04D .1001         LIABILITY UNDER G.S. 105‑113.51(A)

 

History Note:        Authority G.S. 105‑113.51; 105‑262;

Eff. October 1, 1991;

Amended Eff. March 1, 1995; January 1, 1994;

Repealed Eff. July 1, 1999.

 

17 NCAC 04D .1002         SECONDARY LIABILITY

 

History Note:        Authority G.S. 105‑113.51; 105‑262;

Eff. October 1, 1991;

Repealed Eff. January 1, 1994.

 

17 NCAC 04D .1003         LIABILITY UNDER G.S. 105‑113.51(B) ‑ SOFT DRINK CERTIFICATE OF LIABILITY

 

History Note:        Authority G.S. 105‑113.51; 105‑262;

Eff. March 1, 1995;

Repealed Eff. July 1, 1999.

 

 

 

SUBCHAPTER 4E ‑ ALCOHOLIC BEVERAGES TAX

 

SECTION .0100 ‑ LICENSES

 

17 NCAC 04E .0101          PERMIT REQUIRED TO OBTAIN LICENSE

 

History Note:        Authority G.S. 105‑113.69; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0102          APPLICATION FOR LICENSE

17 NCAC 04E .0103          penalty

 

History Note:        Authority G.S. 105‑113.70 through 105‑113.79; 105-113.89; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; April 1, 1986; October 30, 1981; March 14, 1980; June 11, 1977;

Repealed Eff. July 1, 2000.

 

17 NCAC 04E .0104          LICENSE APPLICATION OF PARTNERSHIP

 

History Note:        Authority G.S. 105‑113.99; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0105          SALESMAN FOR PROPRIETORSHIP OPERATION

 

History Note:        Authority G.S. 105‑113.74; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1984;

Repealed Eff. July 1, 1990.

 

17 NCAC 04E .0106          LICENSE NOT TRANSFERABLE

 

History Note:        Authority G.S. 105‑113.99; 105‑113.100; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0201          Filing of monthly reports

17 NCAC 04E .0202          examiner's report

17 NCAC 04E .0203          separate reports for wines

 

History Note:        Authority G.S. 105-113.76; 105-113.80 through 105‑113.83; 105‑113.84; 105-113.89; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977;

Repealed Eff. July 1, 2000.

 

17 NCAC 04E .0204          OUT‑OF‑STATE SHIPMENTS REPORTING

Records of out‑of‑state shipments by the resident wholesaler or importer shall be maintained which can be properly checked by the Secretary of Revenue, and bills of lading shall also be kept on such out‑of‑state shipments.  If delivered by the wholesaler's or importer's own truck, signature, address and social security number of the person receiving beer or wine from the wholesaler or importer shall be kept for verification by the secretary.  Such sales shall be reported on the monthly report form in the space provided.

 

History Note:        Authority G.S. 105‑113.81; 105‑113.88; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04E .0205          MAJOR DISASTER REPORTING

Losses from a "major disaster" as defined in G.S. 105‑113.81(a) shall be verified by an agent of the Department of Revenue and Form B‑C‑750 must be completed "before" they can be claimed by the wholesaler or importer on his monthly report.  Several small disasters cannot be accumulated and then classified as a major disaster.  A major disaster shall be classified as one event only in which such loss occurs, and not an accumulation of events.  Any missing beverage inventory which cannot be classified as a major disaster shall be considered as beer or wine sold and subject to the excise tax accordingly, unless otherwise provided.

 

History Note:        Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; October 30, 1981.

 

17 NCAC 04E .0206          WHOLESALER BUYING FROM WHOLESALER

Where a resident wholesaler or importer purchases beer or wine from another wholesaler or importer in this state, such beverages become taxpaid beer and wine and shall be reported separately in the space provided on the monthly report.

 

History Note:        Authority G.S. 105‑113.83; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04E .0207          NONRESIDENT BEER SHIPMENTS

17 NCAC 04E .0208          NONRESIDENT WINE SHIPMENTS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.89; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. April 1, 1986.

 

17 NCAC 04E .0209          BEER OR WINE TO EMPLOYEES AND GUESTS

 

History Note:        Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990; April 1, 1986; July 1, 1984;

Repealed Eff. January 1, 1994.

 

17 NCAC 04E .0210          IDENTICAL TAX UPON DOMESTIC AND NON‑DOMESTIC WINES

 

History Note:        Authority G.S. 105‑113.80; 105‑262;

Eff. February 1, 1985;

Repealed Eff. January 1, 1994.

 

SECTION .0300 ‑ SPOILAGE: BREAKAGE AND DESTRUCTION

 

17 NCAC 04E .0301          SPOILAGE OR DESTRUCTION OF NONTAXPAID BEER OR WINE

Where the spoilage, breakage or destruction of nontaxpaid beer or wine in the inventory of the resident wholesaler or importer is a lesser amount than that defined as a "major disaster" in G.S. 105‑113.81(a), there shall be no deduction from the excise tax as compensation for such loss.

 

History Note:        Authority G.S. 105‑113.85; 105‑262;

Eff. February 1, 1976;

Amended Eff. December 1, 2003; April 1, 1986; October 30, 1981.

 

17 ncac 04E .0302          sPOILAGE OF TAXPAID BEER OR WINE

Spoilage, breakage, or other losses of any taxpaid beer or wine may not be claimed as a deduction from the excise tax due.

 

History Note:        Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; March 14, 1980.

 

17 NCAC 04E .0303          DESTRUCTION WHEN IN TRANSIT

Destruction of nontaxpaid beer or wine in transit from the brewery or winery to the resident wholesaler or importer when such beer or wine is in the hands of the common carrier; even though such common carrier may be considered as the agent of the resident wholesaler or importer, and when such beer or wine is accounted for by the common carrier by payment of such beverage loss to the resident wholesaler or importer; shall not be considered as part of the taxable inventory of the resident wholesaler or importer, and thus not subject to the beverage excise tax.

 

History Note:        Authority G.S. 105‑113.84; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04E .0304          DESTRUCTION WHEN PROPERTY OF RESIDENT

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0400 ‑ MILITARY BEER AND WINE

 

17 NCAC 04E .0401          INSIGNIA FOR MILITARY USE ONLY REQUIRED

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0402          ACCOUNTING FOR BEER AND WINE SALES TO MILITARY

 

History Note:        Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; January 1, 1982;

Repealed Eff. January 1, 1994.

 

17 NCAC 04E .0403          SEGREGATION OF MILITARY FROM CIVILIAN

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

 

SECTION .0500 ‑ OCEAN‑GOING BEER AND WINE

 

17 NCAC 04E .0501          EXEMPTION FROM TAX

 

History Note:        Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04E .0502          RECEIPT FOR DELIVERY REQUIRED

Receipt for delivery of nontaxpaid beer to ocean‑going vessels must be signed for by an authorized officer or agent of such vessel, and such signed receipts must be retained by the wholesaler for a period of three years.

 

History Note:        Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976.

 

SECTION .0600 ‑ BOND REQUIRED

 

17 NCAC 04E .0601          BOND REQUIRED OF WHOLESALER AND IMPORTER

Proper bond shall be posted by resident wholesalers and importers subject to the beer or wine excise levies. This bond may vary yearly, based upon a review by the Documents and Payments Processing Division, Alcoholic Beverage and Amusements Tax Unit of the wholesaler's or importer's tax payments during the best 3 months of the previous 12 month period, and shall not be less than five thousand dollars ($5,000), nor more than fifty thousand dollars ($50,000). Bond requirements are as follows:

(1)           where the combined tax due for any three months of the previous 12 months exceeds forty thousand dollars ($40,000), the amount of the bond shall be fifty thousand dollars ($50,000);

(2)           where the combined tax due for any three months of the previous 12 months exceeds twenty-five thousand dollars ($25,000) but does not exceed forty thousand dollars ($40,000), the amount of the bond shall be forty thousand dollars ($40,000);

(3)           where the combined tax due for any three months of the previous 12 months exceeds twelve thousand five hundred dollars ($12,500) but does not exceed twenty-five thousand dollars ($25,000), the amount of the bond shall be twenty-five thousand dollars ($25,000);

(4)           where the combined tax due for any three months of the previous 12 months exceeds five thousand dollars ($5,000) but does not exceed twelve thousand five hundred dollars ($12,500), the amount of the bond shall be twelve thousand five hundred dollars ($12,500);

(5)           where the combined tax due for any three months of the previous 12 months does not exceed five thousand dollars ($5,000), the amount of the bond shall be five thousand dollars ($5,000).

 

History Note:        Authority G.S. 105-113.86; 105-262;

Eff. February 1, 1976;

Amended Eff. April 1, 2008; January 1, 1994; April 1, 1986.

 

17 NCAC 04E .0602          NEW WHOLESALER OR IMPORTER BOND

In case of a new wholesaler subject to the excise tax, or where such operation has been conducted for less than 12 months prior to January 1, the amount of the bond is determined by the Secretary of Revenue for the remainder of the calendar year or the ensuing calendar year based upon the wholesaler's anticipated business volume as evident by inventory, but shall be no less than five thousand dollars ($5,000).

 

History Note:        Authority G.S. 105‑113.86; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

SECTION .0700 ‑ DISTRIBUTION OF MALT AND WINE EXCISE TAX TO LOCAL GOVERNMENTS

 

17 NCAC 04E .0701          PARTICIPANTS IN DISTRIBUTION

17 NCAC 04E .0702          PER CAPITA BASIS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. March 14, 1980;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0703          DISTRIBUTION NOTICE

The Department annually notifies each county and city of whether it is eligible to receive a share of the distribution of the State excise taxes on beer, unfortified wine, and fortified wine.  Each county or city must review the notice to determine if the notice is correct.  If the notice is correct, an official of the county or city must sign the notice and return it to the Department.  If the notice is not correct, an official of the county or city must write the correct information on the notice or attach a statement of correction to the notice and then sign the corrected notice and return it to the Department.

 

History Note:        Authority G.S. 105‑113.82; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; March 14, 1980.

 

17 NCAC 04E .0704          DEFINED AREAS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. March 14, 1980; September 20, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0705          HOLD FUNDS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. March 14, 1980;

Repealed Eff. April 1, 1986.

 

 

 

17 NCAC 04F .0101          ISSUANCE OF STAMPS

17 NCAC 04F .0102          denomination of stamps

17 NCAC 04F .0103          cost of stamps

17 NCAC 04F .0104          postage paid

 

History Note:        Authority G.S. 105‑228.31; 105‑228.32; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1984;

Repealed Eff. July 1, 2000.

17 NCAC 04F .0105          CONVEYANCE TAX (EXCISE TAX ON DEEDS) REPORTS

 

History Note:        Authority G.S. 105‑228.30; 105‑262;

Eff. October 1, 1991;

Repealed Eff. July 1, 2000.