North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2504 — Sales To Satisfy Liens

Sales made at auction by warehousemen to satisfy their liens existing on account of any moving, storing or other service charge are deemed to be occasional or isolated sales and are not subject to the tax. SECTION .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS 17 NCAC 07B .2601 USE TAX ON EQUIPMENT BROUGHT INTO STATE

Last amended: Authority G.S. 105-164.3; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. History Note: Authority G.S. 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; December 1, 1984; Repealed Eff. August 1, 1996.

Source: official text