North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2501 — Warehousemen Services

Receipts derived from services rendered by warehousemen in moving, storing, packing and shipping tangible personal property belonging to other persons are not subject to the tax.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

Source: official text