17 NCAC 07B .2902          SALES OF VENDING MACHINES

Sales of vending machines to any person for use are subject to the applicable statutory state and local sales or use tax.  The lease or rental of vending machines to users are subject to the applicable statutory state and local sales or use tax.  Sales of vending machines to registered merchants for leasing purposes or for the purpose of resale are not subject to the tax when supported by properly executed Streamlined Sales Tax Agreement Certificates of Exemption, Form E-595E.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Eff. February 1, 1976;

Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991.