17 NCAC 07B .1302          IN‑STATE DELIVERIES

Sales of tangible personal property delivered in this state to the buyer or his agent, if such agent is not a common carrier, are subject to the applicable statutory state and local sales or use tax, notwithstanding that the buyer may subsequently transport, or employ someone else to transport, the property out of this state, except as provided by G.S. 105‑164.13.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Eff. February 1, 1976;

Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982;

February 8, 1981.