SUBCHAPTER 7C ‑ LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT

SALES AND USE TAX ACTS

 

SECTION .0100 ‑ LOCAL GOVERNMENT SALES AND USE TAXES

 

17 NCAC 07C .0101†††††††† COLLECTION AND ADMINISTRATION OF THE TAX

17 NCAC 07C .0102†††††††† COUNTY ELECTIONS

 

History Note:††††††† Authority G.S. 105‑262; 105‑465; 105‑469;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

 

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.

 

17 NCAC 07C .0104†††††††† USE TAX IMPOSED

17 NCAC 07C .0105†††††††† SALES CONTRACTS

 

History Note:††††††† Authority G.S. 105‑262; 105‑467; 105‑468; 105‑468.1;

Eff. February 1, 1976;

Amended Eff. October 1, 1991; July 1, 1989; December 1, 1988; August 1, 1988;

Repealed Eff. October 1, 1993.

 

17 NCAC 07C .0106†††††††† BRACKET SYSTEM

17 NCAC 07C .0107†††††††† EXEMPTIONS AND EXCLUSIONS

 

History Note:††††††† Authority G.S. 105‑262; 105‑470; 105‑474;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

 

17 NCAC 07C .0108†††††††† RECORDS TO BE KEPT BY TAXPAYER

 

History Note:††††††† Authority G.S. 105‑262; 105‑474;

Eff. February 1, 1976;

Repealed Eff. August 1, 1988.

 

17 NCAC 07C .0109†††††††† DISPOSITION AND DISTRIBUTION OF TAXES COLLECTED

17 NCAC 07C .0110†††††††† REPEAL PROVISIONS

 

History Note:††††††† Authority G.S. 105‑262; 105‑272; 105‑273; 105‑473;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

 

SECTION .0200 ‑ MECKLENBURG COUNTY SALES AND USE TAXES

 

17 NCAC 07C .0201†††††††† COLLECTION AND ADMINISTRATION OF THE TAX

17 NCAC 07C .0202†††††††† SALES TAX IMPOSED

17 NCAC 07C .0203†††††††† USE TAX IMPOSED

 

History Note:††††††† Authority G.S. 105‑262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c. 1096, s. 6;

Eff. February 1, 1976;

Amended Eff. August 1, 1988; August 1, 1986; February 8, 1981;

Repealed Eff. December 1, 1988.

 

17 NCAC 07C .0204†††††††† MAXIMUM TAX

 

History Note:††††††† Authority G.S. 105‑262; S.L. (1967), c. 1096, s. 4 and 5;

Eff. February 1, 1976;

Amended Eff. March 1, 1987; February 1, 1987; January 1, 1982;

Repealed Eff. August 1, 1988.

 

17 NCAC 07C .0205†††††††† BRACKET SYSTEM

 

History Note:††††††† Authority G.S. 105‑262; S.L. (1967), c. 1096, s. 7;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

 

17 NCAC 07C .0206†††††††† EXEMPTIONS AND EXCLUSIONS

 

History Note:††††††† Authority G.S. 105‑262; S.L. 1967, c. 1096, s. 10;

Eff. February 1, 1976;

Amended Eff. January 1, 1982;

Repealed Eff. August 1, 1988.

 

17 NCAC 07C .0207†††††††† RECORDS TO BE KEPT BY TAXPAYER

 

History Note:††††††† Authority G.S. 105‑262; S.L. 1967, c. 1096, s. 10;

Eff. February 1, 1976;

Repealed Eff. August 1, 1988.

 

SECTION .0300 ‑ APPLICATION OF LOCAL TAX TO SPECIFIC TRANSACTIONS

 

17 NCAC 07C .0301†††††††† LOCAL SALES TAX LEVY

17 NCAC 07C .0302†††††††† LOCAL USE TAX LEVY

 

History Note:††††††† Authority G.S. 105‑262; 105‑467; 105‑468; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5;

Eff. February 1, 1976;

Repealed Eff. December 1, 1988.

 

17 NCAC 07C .0303†††††††† SALES NOT SUBJECT TO COUNTY TAX

 

History Note:††††††† Authority G.S. 105‑262; 105‑467; 105‑468; S.L. 1967, c. 1096, s. 4 and 5;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

 

17 NCAC 07C .0304†††††††† APPLICATION OF TAX

The following examples of transactions are intended to serve as guides in applying local sales or use tax to sales and purchases of tangible personal property in this state.

(1)†††††††††† Vendors Making Sales of Tangible Personal Property From a Place of Business in North Carolina:

(a)†††††††††† A vendor making retail sales from a place of business located in a taxing county must collect and remit the local sales tax for the county in which the vendor's place of business is located.† For sales tax purposes, the situs of the sale is the place in a taxing county where the vendor delivers the property to the purchaser.

(b)†††††††††† A vendor with a place of business in County A who sends a sales representative into another county to solicit orders, which are accepted at the vendor's place of business in County A and filled by delivery from the vendor's place of business in County A to the purchaser in County B, is liable for collecting and remitting County B's sales tax on these retail sales of tangible personal property.

(c)†††††††††† A vendor with places of business in County A and County B receives an order at the location in County A, forwards the order to the location in County B for approval and acceptance, and fills the order by delivery from a location in County B to a customer in County A.† County A's tax is due on the sale.

(d)†††††††††† A vendor with a place of business in County A receives an order which he approves and accepts at the location in County A but fills the order by making shipment from a location in County.† B to the purchaser in County B.† County† Bís sales tax is due on such sales.

(e)†††††††††† A vendor whose only place of business is in County A receives an order from a customer in County B and the order is approved and accepted in County A but delivery is made from a point in County.† B to the purchaser in County A.† County A's sales tax is due on such sales.

(2)†††††††††† Vendors Making Sales of Tangible Personal Property From a Place of Business Outside of North Carolina:† An out‑of‑state vendor who is "engaged in business" in North Carolina, as the term is defined by G.S. 105-164.3,is liable for charging or remitting county sales or use tax on all sales of tangible personal property that is sold and delivered from a place of business outside of North Carolina to a purchaser in a county.† The purchaser is liable for remitting the applicable county use tax to the Department of Revenue on the cost price of the tangible personal property if the tax is not collected by the vendor.

(3)†††††††††† Persons Leasing or Renting Tangible Personal Property From an Inventory of Property in North Carolina are Deemed to Have a Place of Business in the County in Which the Inventory is Located:

(a)†††††††††† A lessor who maintains an inventory of tangible personal property in a taxing county for the purpose of lease or rental is liable for charging and remitting such county's sales tax on receipts from the lease or rental of such property to lessees in that county for use.

(b)†††††††††† A lessor who leases tangible personal property from an inventory in a taxing county and ships or delivers the property to a lessee in a county in which he does not have a place of business or an inventory of tangible personal property for the purpose of lease or rental is liable for charging and remitting the county's tax on such lease receipts for the county in which the property is delivered to the lessee.

(c)†††††††††† If a lessor has an inventory of tangible personal property in two counties and leases property from the inventory in one county to a lessee in the other county and delivers the property to the lessee in the other county in which he also has an inventory, the lessor is liable for charging and remitting the sales tax of the county where the property is delivered to the lessee.

(d)†††††††††† If a lessor keeps an inventory of tangible personal property in a county where he enters into a contract and becomes contractually bound to lease property to a lessee in that county for use in the general conduct of business within and without that county, the lessor is liable for charging and remitting such county's sales tax on the lease or rental receipts.

(4)†††††††††† Persons Leasing or Renting Tangible Personal Property From an Inventory of Property Located Outside North Carolina:

(a)†††††††††† A lessor with an inventory of tangible personal property outside North Carolina who leases or rents property to a lessee in this state for use in a taxing county is liable for charging and remitting such county's use tax on the lease or rental receipts.

(b)†††††††††† When property that is leased for a definite stipulated period of time is delivered to the lessee prior to the date the tax becomes effective in a taxing county, the lease or rental receipts are not subject to the county tax levied after the delivery of the property.† If the lease is on a month to month basis, the lease receipts for months subsequent to the effective date of the local tax are subject to the tax.

(5)†††††††††† A person who operates a laundry, dry cleaning plant or similar business in a taxing county is liable for charging and remitting such county's sales tax on receipts derived from the operation of the business.† The tax applies even though the items being cleaned may be picked up from the customers or delivered to them in another county within North Carolina or outside this state.† An independent operator that solicits business on his own account but engages a laundering, dry cleaning or hat blocking firm or similar type business to perform the laundering, dry cleaning or other services is liable for collecting and remitting the county sales tax for the county in which the business is solicited.

(6)†††††††††† A person who operates a laundry, dry cleaning plant or similar business outside North Carolina and who picks up items from customers in a taxing county, cleans them at the cleaning plant outside this state and then returns them to the customers in the taxing county, is not liable for charging and remitting the taxing county's use tax on the receipts from the cleaning services.

 

History Note:††††††† Authority G.S. 105‑262; 105‑467; 105‑468; S.L. 1967, c. 1096, s. 4 and 5;

Eff. February 1, 1976;

Amended Eff. August 1, 2002; July 1, 1989; November 1, 1982; January 1, 1982.

 

SECTION .0400 ‑ SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACT

 

17 NCAC 07C .0401†††††††† TAX IMPOSED

17 NCAC 07C .0402†††††††† SALES CONTRACTS

 

History Note:††††††† Authority G.S. 105‑262; 105‑483;

Eff. January 3, 1984;

Repealed Eff. December 1, 1988.

 

SECTION .0500 ‑ ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACT

 

17 NCAC 07C .0501†††††††† TAX IMPOSED

17 NCAC 07C .0502†††††††† DISTRIBUTION OF ADDITIONAL TAXES

17 NCAC 07C .0503†††††††† SALES CONTRACTS

 

History Note:††††††† Authority G.S. 105‑262; 105‑498; 105‑501;

Eff. February 1, 1987;

Repealed Eff. December 1, 1988.