17 N.C. Admin. Code 7B.2501

Current through Register Vol. 39, No. 9, November 1, 2024
Section 07B .2501 - WAREHOUSEMEN SERVICES

Receipts derived from services rendered by warehousemen in moving, storing, packing and shipping tangible personal property belonging to other persons are not subject to the tax.

17 N.C. Admin. Code 07B .2501

Authority G.S. 105-164.4; 105-164.6; 105-262;
Eff. February 1, 1976;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
Authority G.S. 105-164.4; 105-164.6; 105-262;
Eff. February 1, 1976.