Once other tobacco products are designated as tax exempt under G.S. 105-113.35, they must be sold in tax exempt transactions.
17 N.C. Admin. Code 04C .1701
Eff. June 1, 1992;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
Eff. June 1, 1992.