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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .1902

Secondhand Tires

Official textreports.oah.state.nc.us

Sales to users or consumers of secondhand tires that have been recapped or retreaded are subject to sales or use tax on the full sales price without any deduction whatever on account of any trade-in credit or allowance. Sales to users or consumers of unrecapped or unretreaded secondhand tires are also subject to sales or use tax.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; 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-1406 · Blood Products: Body Tissue
  2. 17-07b-1501 · Finance Companies
  3. 17-07b-1502 · Finance And Carrying Charges
  4. 17-07b-1601 · Sales To Or By Nonprofit Entities
  5. 17-07b-1602 · Refunds To Nonprofit Entities
  6. 17-07b-1603 · Parents And Teachers Associations
  7. 17-07b-1604 · Contractor'S Tools
  8. 17-07b-1605 · Clubs: Associations: Etc.
  9. 17-07b-1701 · Governmental Sales And Purchases
  10. 17-07b-1702 · Refunds To Counties, Cities, And Other Governmental…
  11. 17-07b-1703 · Sales To State
  12. 17-07b-1704 · Governmental Entities Not Eligible For Refunds
  13. 17-07b-1705 · Housing Authorities
  14. 17-07b-1706 · Prison Concession Stands
  15. 17-07b-1801 · Sales To And Purchases By Hospitals And Similar…
  16. 17-07b-1802 · Refunds To Hospitals And Similar Medical Facilities
  17. 17-07b-1803 · Oxygen Equipment
  18. 17-07b-1804 · Oxygen
  19. 17-07b-1805 · Hospital Supplies
  20. 17-07b-1901 · Tire Recapping Materials
  21. 17-07b-1902 · Secondhand Tires
  22. 17-07b-1903 · Tire Repair Materials
  23. 17-07b-1904 · Sales By Tire Recappers
  24. 17-07b-1905 · Tire Retreaders
  25. 17-07b-1906 · Scrap Tire Disposal Fee
  26. 17-07b-1907 · Scrap Tire Disposal Tax
  27. 17-07b-2001 · Sales To Employees
  28. 17-07b-2002 · Gifts And Wages To An Employee Or Other Person
  29. 17-07b-2101 · Electricity, Piped Natural Gas, And Other Fuel
  30. 17-07b-2102 · Sawdust Used As Fuel
  31. 17-07b-2103 · Propane Sold To Schools
  32. 17-07b-2104 · Lp Gas Sold To Farmers
  33. 17-07b-2105 · Aviation Fuel
  34. 17-07b-2201 · Food And Food Products
  35. 17-07b-2202 · Disposable Lunchroom Supplies
  36. 17-07b-2203 · Employees' Meals
  37. 17-07b-2204 · Meals On Trains: Planes: Etc.
  38. 17-07b-2205 · Catering
  39. 17-07b-2206 · Gratuities
  40. 17-07b-2207 · Food Service Supplies
Full table of contents →