North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .0115 — Research Services

For purposes of G.S. 105-164.13, purchases of scientific or research equipment, or an attachment or repair part for scientific or research equipment, for use in performing research services are purchased for use, not resale.

Last amended: Authority G.S. 105-164.13; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. October 1, 2009; April 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024.

Source: official text