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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .1602

Deliveries To Armed Forces Exchange Services

Official textreports.oah.state.nc.us

Whenever tax exempt deliveries of other tobacco products are made by dealers to armed forces exchange services, the dealer must require a duly receipted invoice or copy thereof from the governmental agent designated to accept delivery.

Last amended: Authority G.S. 105-113.35; 105-262; Eff. June 1, 1992; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.

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In this chapter (40 sections)
  1. 17-04c-0901 · Monthly Report For Resident Distributors
  2. 17-04c-0902 · Monthly Report For Nonresident Distributors
  3. 17-04c-0903 · Invoicing Requirements For Distributors
  4. 17-04c-0904 · Record Requirements For Distributors
  5. 17-04c-1001 · Return Unused Stamps: No Transfer
  6. 17-04c-1002 · Refunds Only To Licensed Distributors
  7. 17-04c-1003 · Mutilated But Identifiable Stamps
  8. 17-04c-1004 · Out-Of-State Shipments: No Refund
  9. 17-04c-1101 · Dealers On Trains
  10. 17-04c-1102 · Ocean-Going Vessels
  11. 17-04c-1201 · Identification Requirement For Each Machine
  12. 17-04c-1202 · Vending Machine Operators
  13. 17-04c-1203 · Distributors With Vending Machines
  14. 17-04c-1204 · Display Stamped Cigarettes In Machines
  15. 17-04c-1301 · Application Or Renewal Requirements For Wholesale…
  16. 17-04c-1401 · Invoice Requirement
  17. 17-04c-1402 · Sales To Licensed Dealers Only
  18. 17-04c-1403 · Manufacturers Acting As Retailer
  19. 17-04c-1501 · Primary Liability
  20. 17-04c-1601 · Exempt Sales Limited To Armed Forces And Their Dependents
  21. 17-04c-1602 · Deliveries To Armed Forces Exchange Services
  22. 17-04c-1603 · Sales Of Other Tobacco Products: By Others: Not Exempt
  23. 17-04c-1701 · Must Sell As Designated
  24. 17-04c-1702 · No Delayed Or Deferred Tax Payment Allowed
  25. 17-04c-1703 · Prior Written Notification Required From Nc Customers
  26. 17-04c-1704 · Invoicing Requirements
  27. 17-04c-1705 · Reporting Requirements
  28. 17-04c-1706 · Original Seller Not Liable For Tax
  29. 17-04c-1707 · Penalties For Improper Handling Of Designated Product
  30. 17-04c-1801 · Monthly Report For Wholesale Dealers And Retail Dealers
  31. 17-04c-1802 · Invoicing Requirements For Wholesale Dealers And Retail…
  32. 17-04c-1803 · Records Requirements For Wholesale Dealers And Retail…
  33. 17-04c-1901 · Identification And Location Required
  34. 17-04c-2001 · Definitions
  35. 17-04c-2002 · Directory
  36. 17-04c-2003 · Certification
  37. 17-04c-2004 · Annual Certification Renewal
  38. 17-04c-2005 · Material Changes To Certification
  39. 17-04c-2006 · Registered Agent
  40. 17-04d-0101 · General Definitions
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