Sales and Use Tax Technical Bulletins

TABLE OF CONTENTS

(Excludes 2009, 2010, 2011 & 2012 Legislative Changes)

** The technical bulletins are in Adobe PDF format. Click here for PDF help information.**

SECTION 1 - GENERAL PROVISIONS OF ARTICLES 5, 5A, 5B, 5C AND 5D OF CHAPTER 105 OF THE GENERAL STATUTES

1-1	IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX
1-2	DEFINITIONS
1-3	LICENSES REQUIRED
1-4	RETURNS
1-5	MEASURE OF SALES AND USE TAX DUE
1-6	SALES FOR RESALE
1-7	RECORDS REQUIRED TO BE KEPT

SECTION 2 - MANUFACTURING AND INDUSTRIAL PROCESSING

2-1	REPEAL OF SALES AND USE TAX ON MANUFACTURING AND INDUSTRIAL PROCESSING

SECTION 3 - MANUFACTURING AND PROCESSING MACHINERY, ACCESSORIES AND MATERIALS

3-1	REPEAL OF SALES AND USE TAX ON MANUFACTURING AND PROCESSING MACHINERY

SECTION 4 - SPECIFIC INDUSTRIES

4-1	REPEAL OF SALES AND USE TAX AND IMPOSITION OF PRIVILEGE TAX ON SPECIFIC INDUSTRIES

SECTION 5 - MACHINISTS, FOUNDRYMEN AND PATTERN MAKERS

5-1	SALES BY MACHINISTS, FOUNDRYMEN AND PATTERN MAKERS
5-2	MOLDS, PATTERNS OR DIES

SECTION 6 - CONTAINERS USED IN WRAPPING, PACKING AND SHIPPING MATERIALS

6-1	CONTAINERS: WRAPPING, PACKING AND SHIPPING MATERIALS
6-2	DRUMS FOR PACKAGING PRODUCTS
6-3	EGG CARTONS
6-4	GIFT WRAPPING
6-5	HOGSHEADS, CARDBOARD CONTAINERS AND STRAPPING
6-6	ICE HANDLING SUPPLIES
6-7	MARKING MACHINES
6-8	PACKAGING MATERIALS SOLD TO WAREHOUSEMEN AND MOVERS
6-9	RETURNABLE CONTAINERS
6-10	DEPOSITS

SECTION 7 - PRINTERS, NEWSPAPER OR MAGAZINE PUBLISHERS AND BOOKBINDERS

7-1	COMMERCIAL PRINTERS AND PUBLISHERS
7-2	PRINTING OF CONTAINERS
7-3	PRINTING SURFACE SUPPLIES
7-4	OFFSET PRINTING EQUIPMENT
7-5	CHEMICALS USED IN PRINTING
7-6	GAS PURCHASED BY COMMERCIAL PRINTERS
7-7	METAL FOR MAKING TYPE
7-8	TYPEWRITERS PURCHASED BY COMMERCIAL PRINTERS
7-9	MOUNTING TAPE PURCHASED BY COMMERCIAL PRINTERS
7-10	TYPESETTING
7-11	POSTAGE CHARGES BY PRINTERS
7-12	REPRODUCTION PROOFS PURCHASED BY COMMERCIAL PRINTERS
7-13	MACHINERY PURCHASED BY NEWSPAPER PUBLISHERS
7-14	PHOTOGRAPHS FOR NEWSPAPERS
7-15	BOOKBINDERS AND BOOKBINDING SUPPLIES FOR USE BY PRINTERS
7-16	NEWSPAPERS AND MAGAZINES
7-17	DIRECT MAIL (EFFECTIVE JULY 15, 2003)

SECTION 8 - FARMING

8-1	AGRICULTURAL EXEMPTIONS AND EXCLUSIONS
8-2	MACHINES AND MACHINERY AND OTHER ITEMS SOLD TO FARMERS
8-3	CERTAIN SALES TO COMMERCIAL ANIMAL FARMERS
8-4	FUEL SOLD TO FARMERS
8-5	EXPERIMENTAL FARMS
8-6	IRRIGATION EQUIPMENT
8-7	TRACTORS, BACKHOES AND DRAGLINES
8-8	ANTIFREEZE FOR USE IN TRACTOR TIRES
8-9	COTTON BAGS AND SHEETS
8-10	TOBACCO TYING MACHINES
8-11	MECHANICAL POST HOLE DIGGERS
8-12	LIQUID FERTILIZER APPLICATORS
8-13	EGG CLEANING DETERGENT
8-14	SICKLE GRINDERS
8-15	SNAPBEAN GRADERS
8-16	VENTILATORS
8-17	RIGHT-OF-WAY EQUIPMENT
8-18	BABY CHICKS AND POULTS
8-19	COMMERCIAL FISHERMEN

SECTION 9 - FLORISTS, NURSERYMEN AND GREENHOUSE OPERATORS

9-1	FLORISTS, NURSERYMEN AND GREENHOUSE OPERATORS
9-2	FLORISTS' DELIVERY ASSOCIATIONS

SECTION 10 - FERTILIZER, SEEDS, FEED AND INSECTICIDES

10-1	SEEDS AND FERTILIZER
10-2	REMEDIES, VACCINES, MEDICATIONS, LITTER MATERIALS AND FEED FOR ANIMALS
10-3	INSECTICIDES AND HERBICIDES, ETC.
10-4	DEFOLIANTS, PLANT GROWTH INHIBITORS, ETC.
10-5	HOUSEHOLD INSECTICIDES, ETC.
10-6	SALES OF INSECTICIDES AND HERBICIDES TO CONTRACTORS
10-7	PROCESSED MANURE
10-8	BREAD USED FOR FEED
10-9	RIDING STABLES

SECTION 11 - MEDICINES, DRUGS AND MEDICAL SUPPLIES

11-1	DRUGS AND NUTRITIONAL SUPPLEMENTS
11-2	OVER-THE-COUNTER DRUGS
11-3	DRUGS SOLD TO AND BY PHYSICIANS, DENTISTS, AND HOSPITALS
11-4	SUPPLIES SOLD TO PHYSICIANS, DENTISTS, AND HOSPITALS
11-5	BLOOD PRODUCTS AND HUMAN TISSUE
11-6	DRUGS AND MEDICAL SUPPLIES – BUNDLED TRANSACTIONS

SECTION 12 - HOSPITALS, SANITARIUMS, NURSING HOMES AND REST HOMES

12-1	SALES TO AND BY HOSPITALS, SANITARIUMS, NURSING HOMES AND REST HOMES
12-2	REFUNDS TO HOSPITALS, SANITARIUMS, RELIGIOUS INSTITUTIONS AND ORGANIZATIONS, NURSING HOMES AND REST HOMES NOT OPERATED FOR PROFIT
12-3	OXYGEN, OXYGEN TANKS AND OTHER DISPENSING EQUIPMENT
12-4	HOSPITAL SUPPLIES
12-5	HOSPITALS, ETC. – BUNDLED TRANSACTIONS

SECTION 13 - PROSTHETIC DEVICES, MOBILITY ENHANCING EQUIPMENT, DURABLE MEDICAL EQUIPMENT, AND DURABLE MEDICAL SUPPLIES

13-1	PROSTHETIC DEVICES
13-2	MOBILITY ENHANCING EQUIPMENT
13-3	DURABLE MEDICAL EQUIPMENT
13-4	DURABLE MEDICAL SUPPLIES
13-5	MEDICAL DEVICES – BUNDLED TRANSACTIONS

SECTION 14 - DENTISTS, DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES

14-1	SALES TO DENTISTS AND ORTHODONTISTS
14-2	SALES TO DENTAL LABORATORIES
14-3	DENTAL SUPPLY HOUSES
14-4	DENTISTS – BUNDLED TRANSACTIONS

SECTION 15 - EYEGLASSES, CONTACT LENS, OPHTHALMIC INSTRUMENTS AND SUPPLIES, OPHTHALMOLOGISTS, OPTOMETRISTS AND OPTICIANS

15-1	EYEGLASSES, EYEGLASS FRAMES AND SUPPLIES
15-2	CONTACT LENS AND SUPPLIES
15-3	OPHTHALMIC INSTRUMENTS AND SUPPLIES
15-4	OPHTHALMOLOGISTS, OPTOMETRISTS AND OPTICIANS – BUNDLED TRANSACTIONS

SECTION 16 - VETERINARIANS

16-1	EXEMPTIONS AND DEFINITIONS
16-2	SALES BY VETERINARIANS
16-3	PURCHASES BY VETERINARIANS
16-4	VETERINARIANS – BUNDLED TRANSACTIONS

SECTION 17 - NONPROFIT ENTITIES HOSPITALS, EDUCATIONAL INSTITUTIONS, CHURCHES, ORPHANAGES AND OTHER CHARITABLE OR RELIGIOUS INSTITUTIONS AND ORGANIZATIONS AND QUALIFIED RETIREMENT FACILITIES WHOSE PROPERTY IS EXCLUDED FROM PROPERTY TAX UNDER G.S. 105-278.6A

17-1	EXEMPT SALES, TAXABLE SALES AND PURCHASES BY NONPROFIT ENTITIES
17-2	REFUNDS TO NONPROFIT ENTITIES AND MEDICINES AND DRUGS PURCHASED BY HOSPITALS
17-3	PARENT AND TEACHER ASSOCIATIONS
17-4	RETAIL SALES BY CLUBS, LODGES, ASSOCIATIONS, ETC.

SECTION 18 - CERTAIN GOVERNMENTAL ENTITIES - THE STATE, COUNTIES, CITIES AND OTHER POLITICAL SUBDIVISIONS

18-1	PURCHASES AND SALES BY AND DONATIONS TO GOVERNMENTAL ENTITIES
18-2	REFUNDS TO CERTAIN GOVERNMENTAL ENTITIES
18-3	HOUSING AUTHORITIES
18-4	NORTH CAROLINA CIVIL AIR PATROL

SECTION 19 - FOOD AND FOOD PRODUCTS

19-1	RETAIL SALES AND PURCHASES OF FOOD
19-2	REDUCED FOOD TAX
19-3	CATERERS
19-4	FRATERNITY AND SORORITY MEALS
19-5	MEALS AT SUMMER CAMPS
19-6	MEALS ON TRAINS, PLANES, ETC.
19-7	SALES OF SEAFOOD
19-8	SCHOOL STORES' SALES
19-9	VENDING MACHINES
19-10	COMPLIMENTARY MEALS BY HOTELS, MOTELS, AND BED AND BREAKFAST INNS
19-11	EMPLOYEE MEALS, BAR FOOD AND MATCHES
19-12	FOOD SERVICE SUPPLIES
19-13	SERVICE CHARGE OR GRATUITY IMPOSED ON FOOD, BEVERAGES OR MEALS
19-14	COVER CHARGES

SECTION 20 - RADIO, TELEVISION AND CABLE TELEVISION STATIONS, MOTION PICTURE THEATRES, VIDEO PROGRAMMING PROVIDERS, AND SATELLITE DIGITAL AUDIO RADIO SERVICE PROVIDERS

20-1	RECEIPTS FROM VIDEO PROGRAMMING PROVIDERS, SATELLITE DIGITAL AUDIO RADIO SERVICE PROVIDERS, RADIO AND TELEVISION STATIONS, AND MOTION PICTURE THEATRES
20-2	SALES TO CABLE SERVICE PROVIDERS
20-3	SALES TO COMMERCIAL RADIO AND TELEVISION COMPANIES
20-4	SALES TO MOTION PICTURE PRODUCTION FIRMS
20-5	SALE, LEASE OR RENTAL OF FILMS, VIDEOTAPE CASSETTES AND OTHER EQUIPMENT
20-6	AUDIOVISUAL MASTER TAPES

SECTION 21 - TELECOMMUNICATIONS, TELEGRAPH AND CELLULAR TELEPHONE COMPANIES

21-1	TELECOMMUNICATIONS AND TELEGRAPH COMPANIES
21-2	CELLULAR TELEPHONE COMPANIES
21-3	TANGIBLE PERSONAL PROPERTY SOLD BELOW COST WITH A SERVICE CONTRACT (CELLULAR TELEPHONES AND OTHER SIMILAR PROPERTY)
21-4	FACSIMILE SERVICES
21-5	PREPAID TELEPHONE CALLING SERVICES

SECTION 22 - FUNERALS, MONUMENT MANUFACTURERS AND MEMORIAL STONE AND MONUMENT DEALERS

22-1	FUNERALS
22-2	MONUMENT MANUFACTURERS - PURCHASES OF TOOLS AND SUPPLIES
22-3	MEMORIAL STONE AND MONUMENT DEALERS

SECTION 23 - LEASE OR RENTAL

23-1	LEASE RECEIPTS
23-2	ROYALTIES
23-3	LOCAL PROPERTY TAXES ON LEASED PROPERTY
23-4	INSURANCE ON LEASED PROPERTY
23-5	MAINTENANCE OF LEASED PROPERTY
23-6	EQUIPMENT FURNISHED WITH OPERATOR
23-7	LEASES OF PROPERTY FOR OUT-OF-STATE USE
23-8	MOTOR VEHICLE LEASES - HIGHWAY USE TAX AND ALTERNATE GROSS RECEIPTS TAX
23-9	EXTENSION OF LEASE PERIOD
23-10	ASSIGNMENT OF LEASE
23-11	LEASE WITH OPTION TO PURCHASE
23-12	SALE OF LEASED PROPERTY
23-13	LEASED DEPARTMENTS
23-14	CONDITIONAL SALES CONTRACT
23-15	BOWLING ALLEY AND SKATING RINK FEES
23-16	GOLF DRIVING RANGE FEES
23-17	SOURCING PRINCIPLES
23-18	LICENSE TO USE

SECTION 24 - ADVERTISING AND PUBLIC RELATIONS FIRMS

24-1	ADVERTISING AND ADVERTISING AGENCIES
24-2	ADVERTISING ARTISTS
24-3	PUBLIC RELATIONS FIRMS

SECTION 25 - BARBER AND BEAUTY SHOPS AND SHOE AND WATCH REPAIRMEN

25-1	BARBER AND BEAUTY SHOPS
25-2	SHOE REPAIRMEN
25-3	WATCH, CLOCK AND JEWELRY REPAIRMEN

SECTION 26 - TIRES

26-1	SALE OF SECONDHAND TIRES
26-2	REPAIRS TO TIRES AND MATERIALS USED
26-3	TIRE RECAPPERS AND RETREADERS
26-4	SCRAP TIRE DISPOSAL TAX
26-5	MOUNTING AND BALANCING
26-6	MISCELLANEOUS FEES AND CHARGES

SECTION 27 - HOTELS, MOTELS, INNS, TOURIST HOMES, TOURIST CAMPS AND CABINS AND PRIVATE RESIDENCES AND COTTAGES RENTED TO TRANSIENTS

27-1	TAXABLE GROSS RECEIPTS
27-2	PURCHASES OF SUPPLIES, EQUIPMENT OR FIXTURES
27-3	PURCHASES OF FOOD
27-4	GUARANTEED NO-SHOW FEES
27-5	FEES OR CHARGES ASSOCIATED WITH ACCOMMODATION RENTALS
27-6	SPECIFIC TRANSACTIONS

SECTION 28 - COMPUTERS - HARDWARE, SOFTWARE, SERVICES AND MAINTENANCE

28-1	COMPUTER HARDWARE AND BASIC OPERATIONAL PROGRAMS
28-2	COMPUTER SOFTWARE
28-3	COMPUTER SERVICES
28-4	LUMP SUM MAINTENANCE AGREEMENTS FOR COMPUTER HARDWARE AND COMPUTER SOFTWARE

SECTION 29 - DISPOSAL TAXES

29-1	WHITE GOODS DISPOSAL TAX
29-2	SCRAP TIRE DISPOSAL TAX
29-3	DRY-CLEANING SOLVENT TAX
29-4	SOLID WASTE DISPOSAL TAX

SECTION 30 - FURNITURE AND STORAGE WAREHOUSEMEN

30-1	WAREHOUSEMEN SERVICES
30-2	MOVING AND PACKING MATERIALS
30-3	SALES OF SECONDHAND FURNITURE
30-4	SALES TO SATISFY LIENS

SECTION 31 - CONTRACTORS AND BUILDING MATERIALS

31-1	CONTRACTORS, SUBCONTRACTORS AND RETAILER CONTRACTORS
31-2	CARPET DEALERS AND CARPET CONTRACTORS
31-3	PLUMBING, HEATING, AIR CONDITIONING AND ELECTRICAL CONTRACTORS
31-4	ASPHALT PLANTS, CONCRETE PLANTS AND WEIGH HOPPERS SOLD TO CONTRACTORS
31-5	SAND, DIRT AND STONE SOLD TO CONTRACTORS
31-6	SANDBLAST SAND SOLD TO CONTRACTORS
31-7	PRE FABRICATED BUILDINGS SOLD TO CONTRACTORS

BUILDING MATERIALS

SECTION 32 - ART DEALERS, PHOTOGRAPHERS, PHOTO FINISHERS, BLUE PRINTS AND PHOTOSTATIC COPIES

32-1	OBJECTS OF ART
32-2	PHOTO SUPPLIES, PHOTOGRAPHS AND MATERIALS
32-3	PHOTO TINTING
32-4	PHOTOENGRAVINGS, ELECTROTYPES AND LITHOGRAPHS
32-5	SALES OF DEVELOPED MOVIE FILM
32-6	DEVELOPING FILM INTO NEGATIVES
32-7	BLUEPRINTS AND PHOTOSTATIC COPIES

SECTION 33 - LAUNDRIES, DRY-CLEANING PLANTS, LAUNDERETTES, LINEN RENTALS AND SOLICITORS FOR SUCH BUSINESSES

33-1	RECEIPTS OF LAUNDRIES, ETC.
33-2	INTERSTATE LAUNDRY BUSINESS
33-3	INDEPENDENT CLEANING SOLICITORS
33-4	EQUIPMENT AND SUPPLIES FOR LAUNDRIES, ETC.
33-5	REPAIRS TO LAUNDRY MACHINERY
33-6	FUEL SOLD TO LAUNDRIES, ETC.
33-7	GARMENT REPAIRS, ALTERATIONS AND STORAGE
33-8	DYEING OF GARMENTS
33-9	RUG REINSTALLATION CHARGES
33-10	UNIFORM RENTALS
33-11	INDUCEMENTS TO CLEANING SERVICES
33-12	DRY-CLEANING SOLVENT TAX

SECTION 34 - MISCELLANEOUS TOPICS

34-1	DISCOUNTS
34-2	FISH BAIT
34-3	STAMPS, COINS, ETC.
34-4	SALES OF HOUSEHOLD GOODS
34-5	AUCTIONEERS AND AUCTION SALES
34-6	CONSIGNMENT SALES
34-7	FLEA MARKETS
34-8	TRANSIENT SELLERS
34-9	RESEARCH EQUIPMENT
34-10	PROPERTY TRANSFERRED BETWEEN DIVISIONS
34-11	CHANGE IN OWNERSHIP
34-12	TRANSFEREE LIABILITY
34-13	BANKRUPT'S LIABILITY
34-14	COUPONS
34-15	ERRONEOUS INFORMATION FROM AGENT OF THE DEPARTMENT OF REVENUE
34-16	WATER TREATMENT SYSTEMS AND SERVICES
34-17	PORTABLE TOILETS RENTAL AND MAINTENANCE
34-18	FINANCE COMPANIES
34-19	CAR WASH BUSINESSES
34-20	BARTER GRAIN EXCHANGED FOR FLOUR
34-21	PROCEDURES FOR CLAIMING REFUNDS AND CREDITS FOR OVERPAYMENTS OF SALES AND USE TAX
34-22	DIPLOMATIC TAX EXEMPTION PROGRAM
34-23	ALCOHOLIC BEVERAGES
34-24	AUGUST SALES TAX HOLIDAY
34-25	BUNDLED TRANSACTIONS (EFFECTIVE OCTOBER 1, 2007)
34-26	INTERIOR DESIGNERS AND DECORATORS
34-27	ENERGY STAR QUALIFIED PRODUCTS SALES AND USE TAX HOLIDAY

SECTION 35 - MOTOR VEHICLES, BOATS, AIRCRAFT, MANUFACTURED HOMES, ETC.

35-1	HIGHWAY USE TAX
35-2	FIRE TRUCKS AND EQUIPMENT AND RESCUE VEHICLES
35-3	SPECIAL EQUIPMENT - ACCESSORIES MOUNTED ON MOTOR VEHICLES
35-4	SPECIAL MOBILE EQUIPMENT
35-5	PARTS FROM JUNKED MOTOR VEHICLES
35-6	PICKUP CAMPER TRAILERS
35-7	MOTOR VEHICLE SERVICE BUSINESSES
35-8	BOATS, BOAT TRAILERS, PARTS AND ACCESSORIES THERETO
35-9	AIRCRAFT, RAILWAY CARS AND LOCOMOTIVES
35-10	MANUFACTURED HOMES
35-11	MOBILE OFFICES AND MOBILE CLASSROOMS
35-12	MODULAR HOMES - PRIOR TO JANUARY 1, 2004
35-13	MODULAR HOMES - EFFECTIVE JANUARY 1, 2004

SECTION 36 - LUBRICANTS, OILS AND GREASES

36-1	LUBRICATING SERVICE - FOR MOTOR VEHICLES
36-2	SALES OF LUBRICANTS

SECTION 37 - THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF

37-1	SALES BY AND SALES TO THE UNITED STATES GOVERNMENT OR ANY AGENCIES OR INSTRUMENTALITIES THEREOF
37-2	BUSINESSES IN FEDERAL AREAS
37-3	CONTRACTORS FOR THE FEDERAL GOVERNMENT
37-4	FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM
37-5	FEDERAL SAVINGS AND LOAN ASSOCIATIONS, NATIONAL BANKS, STATE BANKS AND STATE CHARTERED CREDIT UNIONS
37-6	GOVERNMENT AGRICULTURAL OFFICES
37-7	RESERVE OFFICERS' UNIFORMS
37-8	POSTAL EMPLOYEES' ASSOCIATIONS
37-9	CHEROKEE INDIAN RESERVATION
37-10	DONATIONS OF TANGIBLE PERSONAL PROPERTY TO THE FEDERAL GOVERNMENT

SECTION 38 - TRANSPORTATION CHARGES

38-1	SHIPMENTS FROM WITHIN OR FROM OUTSIDE NORTH CAROLINA
38-2	DELIVERY CHARGES

SECTION 39 - FUEL

39-1	ELECTRICITY, BOTTLED GAS, COAL, COKE, FUEL OIL, OXYGEN, ACETYLENE, HYDROGEN, LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES
39-2	PROPANE SOLD TO SCHOOLS
39-3	AVIATION FUEL

SECTION 40 - TRADE-INS, REPOSSESSIONS RETURNED MERCHANDISE AND USED OR SECONDHAND MERCHANDISE

40-1	TRADE-INS
40-2	MERCHANDISE INVENTORY TRANSFERRED TO NEW BUSINESS
40-3	REPOSSESSIONS
40-4	RETURNED MERCHANDISE
40-5	USED PROPERTY
40-6	SALES OF USED PARTS REMOVED FROM JUNKED PROPERTY
40-7	USED PROPERTY SOLD FOR REPAIR CHARGES
40-8	SALES OF REPAIR PARTS USED TO RECONDITION USED PROPERTY

SECTION 41 - WARRANTIES, FABRICATED ARTICLES, INSTALLATION LABOR, REPAIRS AND ALTERATIONS AND CERTAIN SERVICES

41-1	WARRANTIES, AFTER-WARRANTY ADJUSTMENTS, AND RECALLS
41-2	FABRICATED ARTICLES AND INSTALLATION LABOR
41-3	CABINETMAKERS
41-4	SIGN FABRICATION AND SIGN PAINTING
41-5	REPAIRS AND ALTERATIONS
41-6	CLOTHING ALTERATIONS
41-7	REUPHOLSTERING
41-8	LAMINATING SERVICES
41-9	BULLETS AND SHELLS - RELOADING
41-10	FIRE EXTINGUISHERS - RECHARGING

SECTION 42 - SALES IN INTERSTATE AND FOREIGN COMMERCE, SALES TO OUT-OF-STATE MERCHANTS FOR RESALE AND THIRD PARTY DROP SHIPMENTS

42-1	SALES IN INTERSTATE COMMERCE
42-2	SALES IN FOREIGN COMMERCE
42-3	SALES TO OUT-OF-STATE MERCHANTS FOR RESALE
42-4	THIRD PARTY DROP SHIPMENTS

SECTION 43 - INTERSTATE CARRIERS

43-1	INTERSTATE CARRIERS' LIABILITY FOR TAX ON PURCHASES
43-2	REFUNDS TO INTERSTATE CARRIERS
43-3	REFUNDS TO RAILROAD COMPANIES
43-4	REFUND CLAIMS - LIMITATIONS
43-5	INTERSTATE AIR COURIER
43-6	INTERSTATE PASSENGER AIR CARRIER
43-7	INTERSTATE AIR BUSINESS
43-8	INTERSTATE FREIGHT AIR CARRIER

SECTION 44 - PREMIUMS, GIFTS, TRADING STAMPS AND SALES AND GIFTS BY EMPLOYERS TO EMPLOYEES

44-1	PREMIUMS AND GIFTS
44-2	GIFT CERTIFICATES
44-3	TRADING STAMPS
44-4	SALES AND GIFTS BY EMPLOYERS TO EMPLOYEES OR OTHER USERS

SECTION 45 - BASIS OF REPORTING

45-1	VENDOR'S RECORDS
45-2	ACCRUAL BASIS
45-3	CASH BASIS
45-4	WORTHLESS ACCOUNTS (BAD DEBTS)

SECTION 46 - DIRECT PAY PERMIT

46-1	DIRECT PAY PERMIT - TANGIBLE PERSONAL PROPERTY
46-2	DIRECT PAY PERMIT – TELECOMMUNICATIONS SERVICE AND ANCILLARY SERVICE
46-3	DIRECT PAY PERMIT - DIRECT MAIL

SECTION 47 - FORMS USED FOR SALES AND USE TAX PURPOSES

47-1	SECRETARY SHALL PROVIDE FORMS

SECTION 48 - LOCAL GOVERNMENT SALES AND USE TAX

48-1	LOCAL SALES TAX IMPOSED
48-2	LOCAL USE TAX IMPOSED
48-3	APPLICATION OF LOCAL TAX

SECTION 49 - LOCAL GOVERNMENT PUBLIC TRANSPORTATION SALES TAX ACT

49-1	LOCAL GOVERNMENT PUBLIC TRANSPORTATION SALES TAX ACT
49-2	ADDITIONAL ½% MECKLENBURG COUNTY SALES AND USE TAX FOR PUBLIC TRANSPORTATION
49-3	GUIDES IN APPLYING THE ADDTIONAL ½% MECKLENBURG COUNTY SALES AND USE TAX

SECTION 50- INCENTIVE REFUNDS

50-1	REFUNDS TO MAJOR RECYCLING FACILITIES
50-2	REFUNDS TO LOW ENTERPRISE OR DEVELOPMENT TIER BUSINESSES
50-3	REFUNDS TO NONPROFIT INSURANCE COMPANIES
50-4	REFUNDS TO CERTAIN INDUSTRIAL FACILITIES
50-5	REFUNDS TO PROFESSIONAL MOTORSPORTS RACING TEAMS AND MOTORSPORTS SANCTIONING BODIES
50-6	REFUNDS FOR UTILITY COMPANIES (EFFECTIVE JULY 1, 2006)
50-7	EXEMPTION AND REFUNDS FOR ELIGIBLE RAILROAD INTERMODAL FACILITY (EFFECTIVE JANUARY 1, 2007)
50-8	REFUND FOR ANALYTICAL SERVICE (EFFECTIVE JANUARY 1, 2007)

SECTION 51- SOURCING (EFFECTIVE JANUARY 1, 2002)

51-1	SOURCING IN GENERAL
51-2	SOURCING PRINCIPLES

SECTION 52- EXEMPTION ADMINISTRATION

52-1	STREAMLINED SALES AND USE TAX AGREEMENT CERTIFICATE OF EXEMPTION, FORM E-595E
52-2	APPLICATION FOR EXEMPTION NUMBER
52-3	SALES FOR RESALE
52-4	OTHER EXEMPT SALES
52-5	LIABILITY
52-6	EXCLUDED TRANSACTIONS

SECTION 53- RESERVED FOR FUTURE USE
SECTION 54- RESERVED FOR FUTURE USE
SECTION 55- RESERVED FOR FUTURE USE
SECTION 56- GENERAL PROVISIONS OF ARTICLE 5F OF CHAPTER 105 OF THE GENERAL STATUTES
56-1	IMPOSITION OF AND LIABILITY FOR REMITTING PRIVILEGE TAX
56-2	RETURNS
SECTION 57 - MANUFACTURING AND INDUSTRIAL PROCESSING
57-1	CLASSIFICATION OF ACTIVITIES OF MANUFACTURING AND INDUSTRIAL PROCESSING
57-2	SALES BY MANUFACTURERS
57-3	EXEMPT SALES TO MANUFACTURERS
57-4	USE TAX LIABILITY OF MANUFACTURERS
SECTION 58 - MANUFACTURING AND PROCESSING MACHINERY, ACCESSORIES AND MATERIALS

58-1 PRIVILEGE TAX ON MANUFACTURING AND PROCESSING MACHINERY 58-2 SINGLE ARTICLE APPLICATION AND FUNCTIONAL UNIT OR OPERATING SYSTEM 58-3 FUEL SOLD TO MANUFACTURING INDUSTRIES AND PLANTS 58-4 LIFT TRUCKS 58-5 MIXING TANKS 58-6 PACKAGING MACHINERY AND MATERIALS 58-7 TAPE DISPENSING MACHINES 58-8 STRAPPING MACHINES 58-9 IDENTIFICATION AND INSTRUCTION TICKETS 58-10 HANG TAGS AND LABELS 58-11 STOCK CONTROL CARDS 58-12 PRINTING PLATES AND PRINTING PRESSES 58-13 INSULATION MATERIALS USED BY MANUFACTURERS AND CONTRACTORS 58-14 GAS STACKS 58-15 CHEMICALS FOR BOILERS 58-16 COMBUSTIBLE SOOT REMOVERS 58-17 SANDBLAST SAND 58-18 WELDING RODS 58-19 ELECTRIC LIGHT BULBS 58-20 ELECTRIC POWER DRIVE 58-21 CALCIUM CHLORIDE, SALT AND AMMONIA 58-22 WATER PURIFICATION EQUIPMENT AND CHEMICALS 58-23 POLLUTION ABATEMENT EQUIPMENT AND CHEMICALS 58-24 ANIMALS AND ANIMAL CAGES 58-25 OFFICE SUPPLIES, STENCILS AND PAPER STOCK 58-26 SCALES 58-27 ELEVATORS 58-28 GRAIN AND PEANUT ELEVATOR OPERATORS     SECTION 59 - SPECIFIC INDUSTRIES   59-1 BOTTLING PLANTS 59-2 CONCRETE MANUFACTURERS OR READY-MIXED CONCRETE PLANTS 59-3 DAIRIES AND CREAMERIES 59-4 ELECTRIC POWER COMPANIES 59-5 ELECTROPLATING INDUSTRIES 59-6 FERTILIZER PLANTS 59-7 FOOD PROCESSORS 59-8 FURNITURE FACTORIES 59-9 HATCHERIES 59-10 ICE MANUFACTURERS 59-11 MINES AND QUARRIES 59-12 MODULAR HOME MANUFACTURERS 59-13 MONUMENT MANUFACTURERS 59-14 OTHER MILLS AND PROCESSORS 59-15 PURIFICATION PLANTS 59-16 RECYCLING FACILITY 59-17 REFRACTORY MANUFACTURERS 59-18 SAWMILLS, LUMBER MILLS AND WOOD PRODUCTS MANUFACTURERS 59-19 SEWAGE TREATMENT PLANTS 59-20 STATE AGENCIES OPERATING MANUFACTURING PLANTS 59-21 TEXTILE MILLS 59-22 COMMERCIAL LOGGERS (EFFECTIVE JULY 1, 2006)