17 NCAC 07B .3702          SALES OF LUBRICANTS

Sales of motor oils, transmission or differential oils or greases, or other similar oils and greases by lubricating stations, service stations, garage operators, and similar businesses to users or consumers are subject to the applicable statutory state and local sales or use tax, unless an exemption applies.  The sale of a lubricant to a manufacturer for use in lubricating production machinery is exempt from sales and use tax.  A business that sells taxable oil or grease must collect and remit the applicable tax to the Department.

 

History Note:        Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. August 1, 2009; April 1, 1999; October 1, 1993; October 1, 1991.