SECTION .2500 ‑ FURNITURE AND STORAGE WAREHOUSEMEN
17 NCAC 07B .2501 WAREHOUSEMEN SERVICES
Receipts derived from services rendered by warehousemen in moving, storing, packing and shipping tangible personal property belonging to other persons are not subject to the tax.
History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑262;
Eff. February 1, 1976.