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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1202

Supplies And Equipment For An Accommodation

Official textreports.oah.state.nc.us

For purposes of G.S. 105-164.13, a hotel, motel, inn, tourist camp, tourist cabin, or other accommodation provider making purchases of supplies, equipment, or fixtures including linens, bedding, bathroom supplies, cleaning supplies, and furniture are purchased for use and not resale, and the accommodation provider shall pay the sales or use tax on the supplies, equipment, or fixtures at the time of purchase, pursuant to G.S. 105-164.4.

Last amended: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024.

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In this chapter (40 sections)
  1. 17-07b-1105 · Animal Clippers
  2. 17-07b-1106 · Laying Cages
  3. 17-07b-1107 · Egg Cleaning Detergent
  4. 17-07b-1108 · Egg Cooling Cabinets
  5. 17-07b-1109 · Feed Mills
  6. 17-07b-1110 · Cooling Fans
  7. 17-07b-1111 · Ventilators
  8. 17-07b-1112 · Silo Unloaders: Barn Cleaners
  9. 17-07b-1113 · Machinery Storage Equipment
  10. 17-07b-1114 · Scales
  11. 17-07b-1115 · Snapbean Graders
  12. 17-07b-1116 · Liquid Fertilizer Applicators
  13. 17-07b-1117 · Mechanical Post Hole Diggers
  14. 17-07b-1118 · Sickle Grinders
  15. 17-07b-1119 · Tobacco Tying Machines
  16. 17-07b-1120 · Cotton Bags And Sheets
  17. 17-07b-1121 · Litter
  18. 17-07b-1122 · Right-Of-Way Equipment
  19. 17-07b-1123 · Certain Sales To Commercial Animal Farmers
  20. 17-07b-1201 · Taxability Of Gross Receipts
  21. 17-07b-1202 · Supplies And Equipment For An Accommodation
  22. 17-07b-1203 · Single Family Cottages
  23. 17-07b-1301 · Out-Of-State Deliveries
  24. 17-07b-1302 · In-State Deliveries
  25. 17-07b-1303 · Gifts To Donees
  26. 17-07b-1304 · Machinery Entering State
  27. 17-07b-1305 · Foreign Commerce: Purchases For Export
  28. 17-07b-1401 · Prescription Drugs
  29. 17-07b-1402 · Medicines: Sales To Physicians
  30. 17-07b-1403 · Nonprescription Medicines And Drugs
  31. 17-07b-1404 · Medical Supplies, Instruments, And Equipment
  32. 17-07b-1405 · Insulin
  33. 17-07b-1406 · Blood Products: Body Tissue
  34. 17-07b-1501 · Finance Companies
  35. 17-07b-1502 · Finance And Carrying Charges
  36. 17-07b-1601 · Sales To Or By Nonprofit Entities
  37. 17-07b-1602 · Refunds To Nonprofit Entities
  38. 17-07b-1603 · Parents And Teachers Associations
  39. 17-07b-1604 · Contractor'S Tools
  40. 17-07b-1605 · Clubs: Associations: Etc.
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