North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .1601 — Sales To Or By Nonprofit Entities Last amended: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; July 1, 2000; October 1, 1993; October 1, 1991; January 1, 1982; July 5, 1980; RRC objection January 31, 2024 and rule returned to agency on February 1, 2024. Source: official text