17 NCAC 07B .5102          TRANSIENT SELLERS

Persons engaged in business selling tangible personal property, whether through stores, from private residences, from trucks and wagons, by house‑to‑house canvass, or in any other manner whatsoever, are required to register with the Department and collect and remit the applicable state and local sales or use tax.  Producers are deemed to be selling in their capacity as producers when making sales on foot or from trucks or wagons.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991.