17 NCAC 07B .2209          SCHOOL STORES' SALES

Sales of tangible personal property by school stores to students and other users or consumers are subject to sales tax.  Such school stores must register with the Department of Revenue and collect and remit the tax on such sales.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 1, 1993.