17 NCAC 07B .1303          DELIVERIES TO DONEES

A donee is a person to whom the buyer of tangible personal property gives the property without charge.  When a North Carolina retailer sells tangible personal property to a buyer and the retailer, at the direction of the buyer, delivers the property to the buyer's donee instead of to the buyer, the sale by the retailer is subject to applicable statutory State and local sales tax only if the delivery to the donee is made inside the State.  If the delivery to the donee is made outside the State, no State or local sales or use tax applies.  A retailer who, at the direction of a buyer, delivers property to the buyer's donee at a point outside the State must have acceptable proof of delivery in accordance with 17 NCAC 07B .1301.


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; July 18, 2002; July 1, 1999; October 1, 1993; October 1, 1991; March 1, 1984; January 3, 1984.