17 NCAC 07B .1301          OUT‑OF‑STATE DELIVERIES

Sales within the State of tangible personal property that the vendor delivers to the purchaser at a point outside the  State, or that the vendor delivers to a common carrier or to the mails for transportation and delivery to the purchaser  at a point outside the State, are not subject to the applicable state and local sales or use tax if the property is not returned to a point within the State and the vendor furnishes acceptable proof of transportation to a point outside the  State.  The most acceptable proof of transportation and delivery to a point outside the State is any of the following:

(1)           A waybill or bill of lading made out to the seller's order calling for delivery.

(2)           An insurance or registry receipt issued by the United States Postal Service, or a postal service or receipt.

(3)           A trip sheet that is signed by the seller's delivery agent and shows the signature and address of the person who received the delivered goods outside the state.


History Note:        Authority G.S. 105‑164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991.