17 NCAC 07B .1604 CONTRACTOR'S TOOLS
Claims for refund of taxes under the provisions of G.S. 105‑164.14 shall not include tax paid by a contractor on expendable tools, supplies and equipment which do not annex to or become a part of the building or structure.
History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑262;
Eff. February 1, 1976.