17 N.C. Admin. Code 7B.1302

Current through Register Vol. 39, No. 9, November 1, 2024

Section 07B .1302 - IN-STATE DELIVERIES

Pursuant to G.S. 105-164.4, the sales price of items, as the term item is defined in G.S. 105-164.3, sold at retail that are delivered to a purchaser or the purchaser's agent in this State are subject to sales and use tax. Tax is due even if the purchaser or the purchaser's agent may subsequently transport, or employ someone else to transport the item out of this State.

17 N.C. Admin. Code 07B .1302

Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982;
February 8, 1981.

Authority G.S. 105-164.3; 105-164.4105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538;
Eff. February 1, 1976;
Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982; February 8, 1981.

Readopted by North Carolina Register Volume 38, Issue 13, January 2, 2024 effective 1/1/2024.