17 NCAC 07B .1805          HOSPITAL SUPPLIES

Sales of linens, soap, toilet paper, kleenex‑type tissues, and other supplies to sanitariums, hospitals and similar institutions and businesses for use are subject to the applicable statutory state and local sales or use tax.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991.