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.