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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2503

Secondhand Furniture

Official textreports.oah.state.nc.us

Except as provided in 17 NCAC 07B .2504, sales by warehousemen of secondhand furniture or other tangible personal property to which they have acquired title are subject to the applicable statutory state and local sales or use tax and warehousemen making such sales must register with the department and collect and remit the tax due on such sales.

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-2201 · Food And Food Products
  2. 17-07b-2202 · Disposable Lunchroom Supplies
  3. 17-07b-2203 · Employees' Meals
  4. 17-07b-2204 · Meals On Trains: Planes: Etc.
  5. 17-07b-2205 · Catering
  6. 17-07b-2206 · Gratuities
  7. 17-07b-2207 · Food Service Supplies
  8. 17-07b-2208 · Fraterity And Sorority Meals
  9. 17-07b-2209 · School Stores' Sales
  10. 17-07b-2210 · Summer Camps And Similar Camps
  11. 17-07b-2211 · Cover Charge
  12. 17-07b-2212 · Sales Of Fish And Other Seafoods
  13. 17-07b-2213 · Service Charges Imposed On Food, Beverages, Or Prepared…
  14. 17-07b-2301 · In General
  15. 17-07b-2302 · Interstate Sale
  16. 17-07b-2303 · Registration: Wholesaler'S Responsibility
  17. 17-07b-2401 · Sales Of Medical Supplies And Equipment To Veterinarians
  18. 17-07b-2402 · Sales By Veterinarians
  19. 17-07b-2501 · Warehousemen Services
  20. 17-07b-2502 · Moving And Packing Materials
  21. 17-07b-2503 · Secondhand Furniture
  22. 17-07b-2504 · Sales To Satisfy Liens
  23. 17-07b-2601 · Use Tax On Equipment Brought Into State
  24. 17-07b-2602 · Contractors, Subcontractors, And Retailer-Contractors
  25. 17-07b-2603 · Asphalt Plants: Concrete Plants: Weigh Hoppers
  26. 17-07b-2604 · Sand: Dirt: Stone
  27. 17-07b-2605 · Sandblast Sand
  28. 17-07b-2606 · Pre-Fabricated Buildings: Contractors
  29. 17-07b-2607 · Subcontractors
  30. 17-07b-2608 · Plumbing: Heating Contractors: Purchases
  31. 17-07b-2609 · Plumbing: Heating Contractors: Sales
  32. 17-07b-2610 · Plumbing: Heating Retailer-Contractors
  33. 17-07b-2611 · Building Materials
  34. 17-07b-2612 · Lumber Sold To Commercial Fishermen
  35. 17-07b-2701 · Sales To Dentists And Orthodontists
  36. 17-07b-2702 · Sales To Dental Laboratories
  37. 17-07b-2703 · Dental Supply Houses
  38. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
  39. 17-07b-2802 · Florist Wire Sales
  40. 17-07b-2901 · Sales Through Vending Machines
Full table of contents →