17 N.C. Admin. Code 7B.1304
Current through Register Vol. 39, No. 9, November 1, 2024
When a North Carolina vendor sells tangible personal property and installs same on machinery or other property brought into this state for the purpose of having the property installed thereon and the North Carolina vendor delivers the property to the vendee at a point outside this state, the sale is consummated outside this state and is exempt from this state's tax.
17 N.C. Admin. Code 07B .1304
Eff. February 1, 1976;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
Eff. February 1, 1976.