17 NCAC 07B .2302          INTERSTATE SALE

Sales made by merchants in North Carolina to out‑of‑state purchasers where actual delivery of the property is made by the resident vendor to such nonresident vendee at a point beyond the boundaries of this state and actual possession is retained by the vendor until delivery is made, or where the delivery is made by a resident vendor to a common carrier for delivery to such nonresident vendee at a destination beyond the boundaries of this state, are sales in interstate commerce. Streamlined Sales Tax Agreement Certificates of Exemption, Form E-595E, are not required for sales in interstate commerce.

 

History Note:        Authority G.S. 105‑164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. April 1, 2006; February 1, 1988.