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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .1006

Sales Factor: Sales To United States Government

Official textreports.oah.state.nc.us

# (a)

For the purposes of G.S. 105-130.4, gross receipts from the sales of tangible personal property to the United States Government are in this state if the property is shipped to or received or accepted by the United States Government in this state. For the purpose of this Rule, only sales for which the United States Government makes direct payment to the seller pursuant to the terms of its contract constitute sales to the United States Government. Thus, sales by a subcontractor to the prime contractor, the party to the contract with the United States Government, do not constitute sales to the United States Government.

# (b)

When the United States Government is the purchaser of property which remains in the possession of the taxpayer in this state for further processing under another contract, or for other reasons, "shipment" is deemed to be made at the time of acceptance by the United States Government.

Last amended: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

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In this chapter (40 sections)
  1. 17-05c-0801 · In General
  2. 17-05c-0802 · Property Used For The Production Of Apportionable Income
  3. 17-05c-0803 · Consistency In Reporting
  4. 17-05c-0804 · Numerator
  5. 17-05c-0805 · Valuation Of Owned Property
  6. 17-05c-0806 · Rented Property
  7. 17-05c-0807 · Averaging Property Values
  8. 17-05c-0901 · In General
  9. 17-05c-0902 · Payroll Accounting Method
  10. 17-05c-0903 · Compensation
  11. 17-05c-0904 · The Term Employee
  12. 17-05c-0905 · Include In Payroll Factor
  13. 17-05c-0906 · Denominator Of Payroll Factor
  14. 17-05c-0907 · Numerator Of Payroll Factor
  15. 17-05c-0908 · Corporations Utilizing Common Paymaster
  16. 17-05c-1001 · Sales Made In General Business Operations
  17. 17-05c-1002 · Sales Incidental To General Business Operations
  18. 17-05c-1003 · Sales Made In Other Type Of Business Activity
  19. 17-05c-1004 · Numerator
  20. 17-05c-1005 · What Sales Of Tangible Personal Property Are In This State
  21. 17-05c-1006 · Sales Factor: Sales To United States Government
  22. 17-05c-1007 · Numerator: Other Receipts Constituting Business Income
  23. 17-05c-1101 · Railroad Companies
  24. 17-05c-1102 · Telephone Companies
  25. 17-05c-1103 · Motor Carriers Of Property And/Or Passengers
  26. 17-05c-1104 · Telegraph Companies
  27. 17-05c-1105 · Excluded Corporations
  28. 17-05c-1201 · Preliminary Statement
  29. 17-05c-1202 · Charitable Contributions Defined And Qualified Donees
  30. 17-05c-1203 · Contributions Limited To Five Percent Of Net Income
  31. 17-05c-1204 · Contributions Fully Deductible
  32. 17-05c-1205 · Contributions By Corporations Allocating Net Income
  33. 17-05c-1206 · Contributions Carry-Over Unallowable
  34. 17-05c-1301 · Amortization Over 60 Month Period
  35. 17-05c-1302 · Certification Of Facilities Required
  36. 17-05c-1401 · Preliminary Statement
  37. 17-05c-1402 · Tax-Exempt Bonds
  38. 17-05c-1403 · Taxable Bonds
  39. 17-05c-1404 · Definition Of Bond
  40. 17-05c-1501 · Preliminary Statement
Full table of contents →