All sales to telephone and telegraph companies of tangible personal property not properly included in the terms central office equipment, switchboard equipment, private branch exchange equipment or prewritten computer programs used in providing telephone services to their subscribers, as explained in 17 NCAC 07B .3201 are subject to the general State tax and any applicable local sales or use tax.  This includes all canned or prewritten computer programs to be used for administrative purposes unless specifically exempt by statute; all equipment, materials, supplies and apparatus to be used for distribution purposes; all building materials, supplies, fixtures and equipment of every kind and description annexed to or in any manner becoming a part of a building or structure; apparatus or equipment chargeable to other accounts pursuant to the instructions set out in the notes appearing under Accounts 2124, 2211, 2212, 2215, 2220, 2231, 2232, 2311 and 2341 in Part 32, Uniform System of Accounts For Telecommunications Companies, of the Federal Communications Commission's telecommunication rules and regulations which are hereby incorporated by reference including subsequent amendments and revisions.  Copies of these Rules and Regulations may be obtained from the Secretary's Office, Room 202, Federal Communications Commission, 1919 M Street, N.W., Washington, D.C. 20554, at a fee of ten cents ($0.10) per page.


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

Eff. February 1, 1976;

Amended Eff. August 1, 2002; October 1, 1993; October 1, 1991; March 1, 1984; January 1, 1982.