17 NCAC 07B .2212          SEAFOODS

A person who purchases fish or other seafood and sells them at retail is liable for collecting the two percent local sales or use tax on the sales unless the sales are considered prepared food as defined in G.S. 105-164.3(28).  Prepared food is subject to the applicable statutory state and local sales and use tax.  Sales of fish and seafood are exempt when sold in their original or unmanufactured state by a fisherman in his capacity as a fisherman.


History Note:        Authority G.S. 105-164.4; 105-164.13; 105-262; 105-467; Article 39; Article 40; Article 42;

Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. August 1, 2009; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991.