17 NCAC 07B .1605          CLUBS: ASSOCIATIONS: ETC.

Clubs, lodges, parents and teachers associations, scout councils and similar organizations which make regular retail sales of taxable tangible personal property must register with the Department of Revenue and pay the sales tax on such sales except as provided by G.S. 105‑164.13(34) and G.S. 105‑164.13(35).

 

History Note:        Authority G.S. 105‑164.4; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1982; July 5, 1980.