17 N.C. Admin. Code 7B.2504

Current through Register Vol. 39, No. 9, November 1, 2024
Section 07B .2504 - SALES TO SATISFY LIENS

Sales made at auction by warehousemen to satisfy their liens existing on account of any moving, storing or other service charge are deemed to be occasional or isolated sales and are not subject to the tax.

17 N.C. Admin. Code 07B .2504

Authority G.S. 105-164.3; 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. 105-164.3; 105-262;
Eff. February 1, 1976.