Sales and Use Tax Technical Bulletins

TABLE OF CONTENTS

(Excludes 2009, 2010, 2011, 2012 & 2013 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

CONTRACTORS

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

31-8 BUILDING MATERIALS
31-9 LUMBER SOLD TO COMMERCIAL FISHERMEN
31-10 CONTRACTS AWARDED PRIOR TO THE ENACTMENT OF THE ½% STATE, THE THIRD ½% LOCAL SALES AND USE TAX, AND THE ADDITIONAL ¼% LOCAL SALES AND USE TAX

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)