17 NCAC 07C .0103         SALES TAX IMPOSED

All retailers making taxable sales from a place of business located within a taxing county must collect and remit any applicable local sales tax of the county in which the retailer's place of business is located.  For local sales tax purposes, the situs of a sale is the retailer's place of business located within a taxing county where the retailer becomes contractually obligated to make the sale.  The term "place of business located within a taxing county" shall mean stores, warehouses, sales offices, sales outlets, inventories, and other places within a taxing county where tangible personal property is maintained for sale, lease, or rental at retail, and it shall include inventories of goods carried on foot or in vehicles for sale to customers in a taxing county.  It shall also include laundries, dry cleaning plants, or similar businesses and hotels, motels, or similar facilities in a taxing county.  Taxable tangible personal property sold at a business location in a taxing county and delivered by retailers, their agents, the U.S. Mail, or by common carrier to the purchaser in that county or in any county in this state is subject to the sales tax of the county in which the retailer's place of business is located at which such retailer becomes contractually obligated to make the sale.

 

History Note:        Authority G.S. 105‑262; 105‑467;

Eff. February 1, 1976;

Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; July 1, 1989.