17 NCAC 07B .2611          BUILDING MATERIALS

All building materials, supplies, fixtures, and equipment of every kind and description that become a part of or are annexed to any building or other structure are subject to applicable State and local sales and use taxes.  Vendors of these items must register and collect and remit the tax on their sales to contractors and other users or consumers.


History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; 105‑264;

Eff. February 1, 1976;

Amended Eff. August 1, 2002; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988.