North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1703 — Sales To State

17 NCAC 07B .1704 GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS G.S. 105-164.14(c) lists the governmental entities eligible for annual refunds of sales and use tax paid on certain direct purchases. A governmental entity not listed in that subsection is not eligible for an annual refund. The governmental entities that are not eligible for an annual refund include the following: (1) An alcoholic beverage control board. (2) A community college established under G.S. 115D. (3) A drainage district. (4) A housing authority.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; July 5, 1980; Repealed Eff. August 1, 1998. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980; Readopted Eff. January 1, 2024.

Source: official text