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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1705

Housing Authorities

Official textreports.oah.state.nc.us

Sales of items, as the term item is defined in G.S. 105-164.3, to housing authorities created and existing under Chapter 157 of the North Carolina General Statutes for use in carrying on their activities are subject to the statutory rates of sales and use tax pursuant to G.S. 105-164.4, and such housing authorities are not entitled to refunds under the provisions of G.S. 105-164.14.

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. May 1, 2009; October 1, 1993; October 1, 1991; August 1, 1988; March 1, 1984; Readopted Eff. January 1, 2024.

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In this chapter (40 sections)
  1. 17-07b-1303 · Gifts To Donees
  2. 17-07b-1304 · Machinery Entering State
  3. 17-07b-1305 · Foreign Commerce: Purchases For Export
  4. 17-07b-1401 · Prescription Drugs
  5. 17-07b-1402 · Medicines: Sales To Physicians
  6. 17-07b-1403 · Nonprescription Medicines And Drugs
  7. 17-07b-1404 · Medical Supplies, Instruments, And Equipment
  8. 17-07b-1405 · Insulin
  9. 17-07b-1406 · Blood Products: Body Tissue
  10. 17-07b-1501 · Finance Companies
  11. 17-07b-1502 · Finance And Carrying Charges
  12. 17-07b-1601 · Sales To Or By Nonprofit Entities
  13. 17-07b-1602 · Refunds To Nonprofit Entities
  14. 17-07b-1603 · Parents And Teachers Associations
  15. 17-07b-1604 · Contractor'S Tools
  16. 17-07b-1605 · Clubs: Associations: Etc.
  17. 17-07b-1701 · Governmental Sales And Purchases
  18. 17-07b-1702 · Refunds To Counties, Cities, And Other Governmental…
  19. 17-07b-1703 · Sales To State
  20. 17-07b-1704 · Governmental Entities Not Eligible For Refunds
  21. 17-07b-1705 · Housing Authorities
  22. 17-07b-1706 · Prison Concession Stands
  23. 17-07b-1801 · Sales To And Purchases By Hospitals And Similar…
  24. 17-07b-1802 · Refunds To Hospitals And Similar Medical Facilities
  25. 17-07b-1803 · Oxygen Equipment
  26. 17-07b-1804 · Oxygen
  27. 17-07b-1805 · Hospital Supplies
  28. 17-07b-1901 · Tire Recapping Materials
  29. 17-07b-1902 · Secondhand Tires
  30. 17-07b-1903 · Tire Repair Materials
  31. 17-07b-1904 · Sales By Tire Recappers
  32. 17-07b-1905 · Tire Retreaders
  33. 17-07b-1906 · Scrap Tire Disposal Fee
  34. 17-07b-1907 · Scrap Tire Disposal Tax
  35. 17-07b-2001 · Sales To Employees
  36. 17-07b-2002 · Gifts And Wages To An Employee Or Other Person
  37. 17-07b-2101 · Electricity, Piped Natural Gas, And Other Fuel
  38. 17-07b-2102 · Sawdust Used As Fuel
  39. 17-07b-2103 · Propane Sold To Schools
  40. 17-07b-2104 · Lp Gas Sold To Farmers
Full table of contents →