North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04B .4005 — Exemption: Wholesale Sale Last amended: Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Repealed Eff. December 1, 1997. Source: official text