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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2501

Warehousemen Services

Official textreports.oah.state.nc.us

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.

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In this chapter (40 sections)
  1. 17-07b-2104 · Lp Gas Sold To Farmers
  2. 17-07b-2105 · Aviation Fuel
  3. 17-07b-2201 · Food And Food Products
  4. 17-07b-2202 · Disposable Lunchroom Supplies
  5. 17-07b-2203 · Employees' Meals
  6. 17-07b-2204 · Meals On Trains: Planes: Etc.
  7. 17-07b-2205 · Catering
  8. 17-07b-2206 · Gratuities
  9. 17-07b-2207 · Food Service Supplies
  10. 17-07b-2208 · Fraterity And Sorority Meals
  11. 17-07b-2209 · School Stores' Sales
  12. 17-07b-2210 · Summer Camps And Similar Camps
  13. 17-07b-2211 · Cover Charge
  14. 17-07b-2212 · Sales Of Fish And Other Seafoods
  15. 17-07b-2213 · Service Charges Imposed On Food, Beverages, Or Prepared…
  16. 17-07b-2301 · In General
  17. 17-07b-2302 · Interstate Sale
  18. 17-07b-2303 · Registration: Wholesaler'S Responsibility
  19. 17-07b-2401 · Sales Of Medical Supplies And Equipment To Veterinarians
  20. 17-07b-2402 · Sales By Veterinarians
  21. 17-07b-2501 · Warehousemen Services
  22. 17-07b-2502 · Moving And Packing Materials
  23. 17-07b-2503 · Secondhand Furniture
  24. 17-07b-2504 · Sales To Satisfy Liens
  25. 17-07b-2601 · Use Tax On Equipment Brought Into State
  26. 17-07b-2602 · Contractors, Subcontractors, And Retailer-Contractors
  27. 17-07b-2603 · Asphalt Plants: Concrete Plants: Weigh Hoppers
  28. 17-07b-2604 · Sand: Dirt: Stone
  29. 17-07b-2605 · Sandblast Sand
  30. 17-07b-2606 · Pre-Fabricated Buildings: Contractors
  31. 17-07b-2607 · Subcontractors
  32. 17-07b-2608 · Plumbing: Heating Contractors: Purchases
  33. 17-07b-2609 · Plumbing: Heating Contractors: Sales
  34. 17-07b-2610 · Plumbing: Heating Retailer-Contractors
  35. 17-07b-2611 · Building Materials
  36. 17-07b-2612 · Lumber Sold To Commercial Fishermen
  37. 17-07b-2701 · Sales To Dentists And Orthodontists
  38. 17-07b-2702 · Sales To Dental Laboratories
  39. 17-07b-2703 · Dental Supply Houses
  40. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
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