North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05g .0701
In General
Official textreports.oah.state.nc.us
# (a)
The receipts from a sale of a service shall be in North Carolina to the extent that the service is delivered to a location in North Carolina. The term "delivered to a location" refers to the location of the taxpayer's market for the service, which may not be the location of the taxpayer's employees or property.
# (b)
The rules to determine the location of the delivery of a service in the context of several specific types of service transactions are set forth in Sections .0700 through .1000 of this Subchapter.
Source: view the official text
In this chapter (40 sections)
- 17-05f-0503 · Combined Return Tax Credits
- 17-05f-0601 · Procedures For Filing A Franchise Tax Return
- 17-05g-0101 · Scope
- 17-05g-0102 · Definitions
- 17-05g-0501 · Alternative Apportionment
- 17-05g-0502 · Original Returns
- 17-05g-0503 · Secretary'S Authority To Adjust A Taxpayer'S Return
- 17-05g-0504 · Taxpayer Authority To Change A Method Of Assignment On A…
- 17-05g-0505 · Secretary Authority To Change A Method Of Assignment On A…
- 17-05g-0601 · Examples
- 17-05g-1003 · Assignment Of Receipts
- 17-05g-1006 · Related Entity Transactions
- 17-05g-1102 · License Of A Marketing Intangible
- 17-05c-1905 · Electronic Filing Of Corporation Income Tax Returns
- 17-05g-0201 · Assignment Of Receipts From Sales Of Other Than Tangible…
- 17-05g-0301 · In General
- 17-05g-0302 · Approximation Based Upon Known Sales
- 17-05g-0303 · Related Entity Transactions
- 17-05g-0401 · Allocated Gross Receipts
- 17-05g-0402 · Unassignable Gross Receipts
- 17-05g-0701 · In General
- 17-05g-0801 · In General
- 17-05g-0802 · Assignment Of Receipts From Sale Of In-Person Services
- 17-05g-0803 · Reasonable Approximation
- 17-05g-0901 · In General
- 17-05g-0902 · Assignment Of Receipts From Sales Of Services Delivered…
- 17-05g-0903 · Delivery To Or On Behalf Of A Customer By Physical Means,…
- 17-05g-0904 · Delivery To Customer By Electronic Transmission
- 17-05g-0905 · Services Delivered Electronically Through Or On Behalf Of…
- 17-05g-1001 · In General
- 17-05g-1002 · Overlap With Other Categories Of Services
- 17-05g-1004 · Professional Services Other Than Architectural Or…
- 17-05g-1005 · Architectural Or Engineering Services With Respect To…
- 17-05g-1101 · In General
- 17-05g-1103 · License Of A Production Intangible
- 17-05g-1104 · License Of A Mixed Intangible
- 17-05g-1201 · Assignment Of Receipts
- 17-05g-1301 · Software Transactions
- 17-05g-1302 · Sales Or Licenses Of Digital Goods And Services
- 17-05g-1303 · Telecommunications Companies