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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1304

Machinery Entering State

Official textreports.oah.state.nc.us

When a North Carolina vendor sells tangible personal property and installs same on machinery or other property brought into this state for the purpose of having the property installed thereon and the North Carolina vendor delivers the property to the vendee at a point outside this state, the sale is consummated outside this state and is exempt from this state's tax.

Last amended: Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

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In this chapter (40 sections)
  1. 17-07b-1110 · Cooling Fans
  2. 17-07b-1111 · Ventilators
  3. 17-07b-1112 · Silo Unloaders: Barn Cleaners
  4. 17-07b-1113 · Machinery Storage Equipment
  5. 17-07b-1114 · Scales
  6. 17-07b-1115 · Snapbean Graders
  7. 17-07b-1116 · Liquid Fertilizer Applicators
  8. 17-07b-1117 · Mechanical Post Hole Diggers
  9. 17-07b-1118 · Sickle Grinders
  10. 17-07b-1119 · Tobacco Tying Machines
  11. 17-07b-1120 · Cotton Bags And Sheets
  12. 17-07b-1121 · Litter
  13. 17-07b-1122 · Right-Of-Way Equipment
  14. 17-07b-1123 · Certain Sales To Commercial Animal Farmers
  15. 17-07b-1201 · Taxability Of Gross Receipts
  16. 17-07b-1202 · Supplies And Equipment For An Accommodation
  17. 17-07b-1203 · Single Family Cottages
  18. 17-07b-1301 · Out-Of-State Deliveries
  19. 17-07b-1302 · In-State Deliveries
  20. 17-07b-1303 · Gifts To Donees
  21. 17-07b-1304 · Machinery Entering State
  22. 17-07b-1305 · Foreign Commerce: Purchases For Export
  23. 17-07b-1401 · Prescription Drugs
  24. 17-07b-1402 · Medicines: Sales To Physicians
  25. 17-07b-1403 · Nonprescription Medicines And Drugs
  26. 17-07b-1404 · Medical Supplies, Instruments, And Equipment
  27. 17-07b-1405 · Insulin
  28. 17-07b-1406 · Blood Products: Body Tissue
  29. 17-07b-1501 · Finance Companies
  30. 17-07b-1502 · Finance And Carrying Charges
  31. 17-07b-1601 · Sales To Or By Nonprofit Entities
  32. 17-07b-1602 · Refunds To Nonprofit Entities
  33. 17-07b-1603 · Parents And Teachers Associations
  34. 17-07b-1604 · Contractor'S Tools
  35. 17-07b-1605 · Clubs: Associations: Etc.
  36. 17-07b-1701 · Governmental Sales And Purchases
  37. 17-07b-1702 · Refunds To Counties, Cities, And Other Governmental…
  38. 17-07b-1703 · Sales To State
  39. 17-07b-1704 · Governmental Entities Not Eligible For Refunds
  40. 17-07b-1705 · Housing Authorities
Full table of contents →