17 NCAC 07B .2606          PRE‑FABRICATED BUILDINGS: CONTRACTORS

Sales of pre‑fabricated buildings to contractors, builders, or other users or consumers in this state are subject to the applicable statutory state and local sales or use tax.    A pre-fabricated building is not a modular home as defined under G.S. 105-164.3(21b).

 

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. October 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990.