North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1122 — Right-Of-Way Equipment

Sales of tractors and bush-cutting equipment to power companies, railroad companies, counties, cities, and contractors for use in cutting and maintaining rights-of-way are subject to the applicable statutory state and local sales or use tax. 17 NCAC 07B .1123 CERTAIN SALES TO COMMERCIAL ANIMAL FARMERS section .1200 – HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991; October 1, 1988; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 1998; August 1, 1996; May 1, 1995; October 1, 1993; June 1,

Source: official text