17 N.C. Admin. Code 4C.1703

Current through Register Vol. 39, No. 11, December 2, 2024

Section 04C .1703 - PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS

A wholesale dealer may sell other tobacco products nontaxpaid to a customer who has tax exempt sales provided the customer has notified the wholesale dealer in writing that the customer intends to resell the items in exempt transactions. Where prior written notification is not provided, the wholesale dealer must remit applicable tax.

17 N.C. Admin. Code 04C .1703

Authority G.S. 105-113.37; 105-262;
Eff. June 1, 1992;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.

Authority G.S. 105-113.37; 105-262;
Eff. June 1, 1992.