17 NCAC 07B .3905          ICE HANDLING SUPPLIES

Sales of ice picks, ice tongs, tarpaulins and reusable canvas bags to merchants for use in the delivery of ice to customers, but which do not become a part of the sale, are subject to the applicable statutory state and local sales or use tax.

 

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. September 1, 2006; October 1, 1993; October 1, 1991.