17 NCAC 07B .3703          CAR WASH BUSINESSES

The gross receipts from washing cars by persons operating a car wash business are exempt from tax.  Such persons are liable for payment of the applicable statutory state and local sales or use tax on tangible personal property which they purchase for use in the operation of such businesses.  If car wash operators make sales of tangible personal property through vending machines or otherwise, they are liable for collecting and remitting tax thereon.


History Note:        Authority G.S. 105‑164.3; 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. May 1, 2009; October 1, 1993; October 1, 1991.