Section 105-187.18 - Exemptions(a) The taxes imposed by this Article do not apply to:(1) Bicycle tires and other tires for vehicles propelled by human power.(3) Tires sold for placement on newly manufactured vehicles.(b) Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article.N.C. Gen. Stat. § 105-187.18
Amended by 2010 N.C. Sess. Laws 166,s. 3.4, eff. 7/1/2010.Amended by 2003 N.C. Sess. Laws 0416, s. 19.(a), eff. 8/14/2003. 1991, c. 221, s. 1; 1991 (Reg. Sess., 1992), c. 867, s. 1; 1993, c. 364, s. 2.