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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2301

In General

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-164.3; 105-164.5; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2009; February 1, 1988; Repealed Eff. January 1, 2024.

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In this chapter (40 sections)
  1. 17-07b-2001 · Sales To Employees
  2. 17-07b-2002 · Gifts And Wages To An Employee Or Other Person
  3. 17-07b-2101 · Electricity, Piped Natural Gas, And Other Fuel
  4. 17-07b-2102 · Sawdust Used As Fuel
  5. 17-07b-2103 · Propane Sold To Schools
  6. 17-07b-2104 · Lp Gas Sold To Farmers
  7. 17-07b-2105 · Aviation Fuel
  8. 17-07b-2201 · Food And Food Products
  9. 17-07b-2202 · Disposable Lunchroom Supplies
  10. 17-07b-2203 · Employees' Meals
  11. 17-07b-2204 · Meals On Trains: Planes: Etc.
  12. 17-07b-2205 · Catering
  13. 17-07b-2206 · Gratuities
  14. 17-07b-2207 · Food Service Supplies
  15. 17-07b-2208 · Fraterity And Sorority Meals
  16. 17-07b-2209 · School Stores' Sales
  17. 17-07b-2210 · Summer Camps And Similar Camps
  18. 17-07b-2211 · Cover Charge
  19. 17-07b-2212 · Sales Of Fish And Other Seafoods
  20. 17-07b-2213 · Service Charges Imposed On Food, Beverages, Or Prepared…
  21. 17-07b-2301 · In General
  22. 17-07b-2302 · Interstate Sale
  23. 17-07b-2303 · Registration: Wholesaler'S Responsibility
  24. 17-07b-2401 · Sales Of Medical Supplies And Equipment To Veterinarians
  25. 17-07b-2402 · Sales By Veterinarians
  26. 17-07b-2501 · Warehousemen Services
  27. 17-07b-2502 · Moving And Packing Materials
  28. 17-07b-2503 · Secondhand Furniture
  29. 17-07b-2504 · Sales To Satisfy Liens
  30. 17-07b-2601 · Use Tax On Equipment Brought Into State
  31. 17-07b-2602 · Contractors, Subcontractors, And Retailer-Contractors
  32. 17-07b-2603 · Asphalt Plants: Concrete Plants: Weigh Hoppers
  33. 17-07b-2604 · Sand: Dirt: Stone
  34. 17-07b-2605 · Sandblast Sand
  35. 17-07b-2606 · Pre-Fabricated Buildings: Contractors
  36. 17-07b-2607 · Subcontractors
  37. 17-07b-2608 · Plumbing: Heating Contractors: Purchases
  38. 17-07b-2609 · Plumbing: Heating Contractors: Sales
  39. 17-07b-2610 · Plumbing: Heating Retailer-Contractors
  40. 17-07b-2611 · Building Materials
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