North Carolina Administrative Code Title 17 — Revenue
17 NCAC 04C .1601
Exempt Sales Limited To Armed Forces And Their Dependents
Official textreports.oah.state.nc.us
Other tobacco products sold to the Federal Government and its instrumentalities, such as the Armed Forces Exchange Services, are exempt from the excise tax. However, sales of other tobacco products by such services MUST BE LIMITED to members of the armed forces and their dependents who hold identification cards entitling them to make purchases through armed forces exchange services.
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In this chapter (40 sections)
- 17-04c-0801 · Federal Government
- 17-04c-0901 · Monthly Report For Resident Distributors
- 17-04c-0902 · Monthly Report For Nonresident Distributors
- 17-04c-0903 · Invoicing Requirements For Distributors
- 17-04c-0904 · Record Requirements For Distributors
- 17-04c-1001 · Return Unused Stamps: No Transfer
- 17-04c-1002 · Refunds Only To Licensed Distributors
- 17-04c-1003 · Mutilated But Identifiable Stamps
- 17-04c-1004 · Out-Of-State Shipments: No Refund
- 17-04c-1101 · Dealers On Trains
- 17-04c-1102 · Ocean-Going Vessels
- 17-04c-1201 · Identification Requirement For Each Machine
- 17-04c-1202 · Vending Machine Operators
- 17-04c-1203 · Distributors With Vending Machines
- 17-04c-1204 · Display Stamped Cigarettes In Machines
- 17-04c-1301 · Application Or Renewal Requirements For Wholesale…
- 17-04c-1401 · Invoice Requirement
- 17-04c-1402 · Sales To Licensed Dealers Only
- 17-04c-1403 · Manufacturers Acting As Retailer
- 17-04c-1501 · Primary Liability
- 17-04c-1601 · Exempt Sales Limited To Armed Forces And Their Dependents
- 17-04c-1602 · Deliveries To Armed Forces Exchange Services
- 17-04c-1603 · Sales Of Other Tobacco Products: By Others: Not Exempt
- 17-04c-1701 · Must Sell As Designated
- 17-04c-1702 · No Delayed Or Deferred Tax Payment Allowed
- 17-04c-1703 · Prior Written Notification Required From Nc Customers
- 17-04c-1704 · Invoicing Requirements
- 17-04c-1705 · Reporting Requirements
- 17-04c-1706 · Original Seller Not Liable For Tax
- 17-04c-1707 · Penalties For Improper Handling Of Designated Product
- 17-04c-1801 · Monthly Report For Wholesale Dealers And Retail Dealers
- 17-04c-1802 · Invoicing Requirements For Wholesale Dealers And Retail…
- 17-04c-1803 · Records Requirements For Wholesale Dealers And Retail…
- 17-04c-1901 · Identification And Location Required
- 17-04c-2001 · Definitions
- 17-04c-2002 · Directory
- 17-04c-2003 · Certification
- 17-04c-2004 · Annual Certification Renewal
- 17-04c-2005 · Material Changes To Certification
- 17-04c-2006 · Registered Agent