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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2502

Moving And Packing Materials

Official textreports.oah.state.nc.us

Crating, boxing, packaging and packing materials purchased by warehousemen to be used by them in moving, storing, packing or shipping tangible personal property are subject to the applicable statutory state and local sales or use tax.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; 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-2105 · Aviation Fuel
  2. 17-07b-2201 · Food And Food Products
  3. 17-07b-2202 · Disposable Lunchroom Supplies
  4. 17-07b-2203 · Employees' Meals
  5. 17-07b-2204 · Meals On Trains: Planes: Etc.
  6. 17-07b-2205 · Catering
  7. 17-07b-2206 · Gratuities
  8. 17-07b-2207 · Food Service Supplies
  9. 17-07b-2208 · Fraterity And Sorority Meals
  10. 17-07b-2209 · School Stores' Sales
  11. 17-07b-2210 · Summer Camps And Similar Camps
  12. 17-07b-2211 · Cover Charge
  13. 17-07b-2212 · Sales Of Fish And Other Seafoods
  14. 17-07b-2213 · Service Charges Imposed On Food, Beverages, Or Prepared…
  15. 17-07b-2301 · In General
  16. 17-07b-2302 · Interstate Sale
  17. 17-07b-2303 · Registration: Wholesaler'S Responsibility
  18. 17-07b-2401 · Sales Of Medical Supplies And Equipment To Veterinarians
  19. 17-07b-2402 · Sales By Veterinarians
  20. 17-07b-2501 · Warehousemen Services
  21. 17-07b-2502 · Moving And Packing Materials
  22. 17-07b-2503 · Secondhand Furniture
  23. 17-07b-2504 · Sales To Satisfy Liens
  24. 17-07b-2601 · Use Tax On Equipment Brought Into State
  25. 17-07b-2602 · Contractors, Subcontractors, And Retailer-Contractors
  26. 17-07b-2603 · Asphalt Plants: Concrete Plants: Weigh Hoppers
  27. 17-07b-2604 · Sand: Dirt: Stone
  28. 17-07b-2605 · Sandblast Sand
  29. 17-07b-2606 · Pre-Fabricated Buildings: Contractors
  30. 17-07b-2607 · Subcontractors
  31. 17-07b-2608 · Plumbing: Heating Contractors: Purchases
  32. 17-07b-2609 · Plumbing: Heating Contractors: Sales
  33. 17-07b-2610 · Plumbing: Heating Retailer-Contractors
  34. 17-07b-2611 · Building Materials
  35. 17-07b-2612 · Lumber Sold To Commercial Fishermen
  36. 17-07b-2701 · Sales To Dentists And Orthodontists
  37. 17-07b-2702 · Sales To Dental Laboratories
  38. 17-07b-2703 · Dental Supply Houses
  39. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
  40. 17-07b-2802 · Florist Wire Sales
Full table of contents →