North Carolina Administrative Code Title 17 — Revenue
17 NCAC 04B .2905
Nonresident Engaged In Business
Official textreports.oah.state.nc.us
G.S. 105-83 does not impose a tax on the business of dealing in, buying and/or discounting installment paper which is engaged in exclusively in a foreign state. When any of the activity incident to such business occurs in North Carolina, G.S. 105-83 applies. Such activities include the promotion and solicitation of such business by employees or agents within this State, whether or not the transfer of such paper is consummated in this State.
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In this chapter (40 sections)
- 17-04b-2402 · Cleaning Furniture In The Home
- 17-04b-2501 · Students
- 17-04b-2502 · Electrolysis
- 17-04b-2601 · Applicability Of License To Another
- 17-04b-2602 · Prison Camps
- 17-04b-2603 · Veterans Clubs
- 17-04b-2604 · Commissary
- 17-04b-2605 · Municipality
- 17-04b-2606 · Dispenser Operator Not Liable
- 17-04b-2701 · Pistol License Covers Metallic Cartridge
- 17-04b-2702 · Separate License For Blank Cartridge Pistols
- 17-04b-2703 · Applicability Of License To Another
- 17-04b-2801 · Free Record With Purchase Of Merchandise
- 17-04b-2802 · Flashlight Batteries
- 17-04b-2803 · Musical Tapes
- 17-04b-2804 · Shortwave Radios
- 17-04b-2901 · Lien In This State
- 17-04b-2902 · Liability For Direct Loans
- 17-04b-2903 · Installment Paper Dealer Quarterly Return
- 17-04b-2904 · Total Face Value
- 17-04b-2905 · Nonresident Engaged In Business
- 17-04b-3001 · Educational Institutions
- 17-04b-3002 · Rugs Only
- 17-04b-3003 · Shirts Or Uniforms
- 17-04b-3004 · Industrial Rags And Wipers
- 17-04b-3005 · Home-Size Machines
- 17-04b-3006 · Diaper Services
- 17-04b-3007 · Apartment Owner Exemption
- 17-04b-3101 · Advertising By Candidate For Public Office
- 17-04b-3102 · Supplemental Application
- 17-04b-3201 · Products Of Ice Cream
- 17-04b-3202 · Products Of Others
- 17-04b-3203 · No Product Involved
- 17-04b-3301 · Real Estate Loans: Loaning Own Funds
- 17-04b-3302 · Real Estate Loans: Personal Property Collateral
- 17-04b-3401 · Applicability Of License To Another
- 17-04b-3402 · Parking Facilities
- 17-04b-3403 · Auto Dealer License Covers Other Activity
- 17-04b-3404 · Recapping Tires Only
- 17-04b-3405 · City-Wide License