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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1302

In-State Deliveries

Official textreports.oah.state.nc.us

Pursuant to G.S. 105-164.4, the sales price of items, as the term item is defined in G.S. 105-164.3, sold at retail that are delivered to a purchaser or the purchaser's agent in this State are subject to sales and use tax. Tax is due even if the purchaser or the purchaser's agent may subsequently transport, or employ someone else to transport the item out of this State.

Last amended: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 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. April 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982; February 8, 1981; Readopted Eff. January 1, 2024.

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In this chapter (40 sections)
  1. 17-07b-1108 · Egg Cooling Cabinets
  2. 17-07b-1109 · Feed Mills
  3. 17-07b-1110 · Cooling Fans
  4. 17-07b-1111 · Ventilators
  5. 17-07b-1112 · Silo Unloaders: Barn Cleaners
  6. 17-07b-1113 · Machinery Storage Equipment
  7. 17-07b-1114 · Scales
  8. 17-07b-1115 · Snapbean Graders
  9. 17-07b-1116 · Liquid Fertilizer Applicators
  10. 17-07b-1117 · Mechanical Post Hole Diggers
  11. 17-07b-1118 · Sickle Grinders
  12. 17-07b-1119 · Tobacco Tying Machines
  13. 17-07b-1120 · Cotton Bags And Sheets
  14. 17-07b-1121 · Litter
  15. 17-07b-1122 · Right-Of-Way Equipment
  16. 17-07b-1123 · Certain Sales To Commercial Animal Farmers
  17. 17-07b-1201 · Taxability Of Gross Receipts
  18. 17-07b-1202 · Supplies And Equipment For An Accommodation
  19. 17-07b-1203 · Single Family Cottages
  20. 17-07b-1301 · Out-Of-State Deliveries
  21. 17-07b-1302 · In-State Deliveries
  22. 17-07b-1303 · Gifts To Donees
  23. 17-07b-1304 · Machinery Entering State
  24. 17-07b-1305 · Foreign Commerce: Purchases For Export
  25. 17-07b-1401 · Prescription Drugs
  26. 17-07b-1402 · Medicines: Sales To Physicians
  27. 17-07b-1403 · Nonprescription Medicines And Drugs
  28. 17-07b-1404 · Medical Supplies, Instruments, And Equipment
  29. 17-07b-1405 · Insulin
  30. 17-07b-1406 · Blood Products: Body Tissue
  31. 17-07b-1501 · Finance Companies
  32. 17-07b-1502 · Finance And Carrying Charges
  33. 17-07b-1601 · Sales To Or By Nonprofit Entities
  34. 17-07b-1602 · Refunds To Nonprofit Entities
  35. 17-07b-1603 · Parents And Teachers Associations
  36. 17-07b-1604 · Contractor'S Tools
  37. 17-07b-1605 · Clubs: Associations: Etc.
  38. 17-07b-1701 · Governmental Sales And Purchases
  39. 17-07b-1702 · Refunds To Counties, Cities, And Other Governmental…
  40. 17-07b-1703 · Sales To State
Full table of contents →