Partnertax.ai
Start free trial →

North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2603

Asphalt Plants: Concrete Plants: Weigh Hoppers

Official textreports.oah.state.nc.us

Purchases of asphalt plants, concrete plants, weigh hoppers, or other equipment by real property contractors, retail-contractors, subcontractors, or other consumers to produce concrete or asphalt for use in fulfilling their contracts are subject to sales and use tax, pursuant to G.S. 105-164.4H.

Last amended: Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; December 1, 1984; July 5, 1980; Readopted Eff. January 1, 2024.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 17-07b-2205 · Catering
  2. 17-07b-2206 · Gratuities
  3. 17-07b-2207 · Food Service Supplies
  4. 17-07b-2208 · Fraterity And Sorority Meals
  5. 17-07b-2209 · School Stores' Sales
  6. 17-07b-2210 · Summer Camps And Similar Camps
  7. 17-07b-2211 · Cover Charge
  8. 17-07b-2212 · Sales Of Fish And Other Seafoods
  9. 17-07b-2213 · Service Charges Imposed On Food, Beverages, Or Prepared…
  10. 17-07b-2301 · In General
  11. 17-07b-2302 · Interstate Sale
  12. 17-07b-2303 · Registration: Wholesaler'S Responsibility
  13. 17-07b-2401 · Sales Of Medical Supplies And Equipment To Veterinarians
  14. 17-07b-2402 · Sales By Veterinarians
  15. 17-07b-2501 · Warehousemen Services
  16. 17-07b-2502 · Moving And Packing Materials
  17. 17-07b-2503 · Secondhand Furniture
  18. 17-07b-2504 · Sales To Satisfy Liens
  19. 17-07b-2601 · Use Tax On Equipment Brought Into State
  20. 17-07b-2602 · Contractors, Subcontractors, And Retailer-Contractors
  21. 17-07b-2603 · Asphalt Plants: Concrete Plants: Weigh Hoppers
  22. 17-07b-2604 · Sand: Dirt: Stone
  23. 17-07b-2605 · Sandblast Sand
  24. 17-07b-2606 · Pre-Fabricated Buildings: Contractors
  25. 17-07b-2607 · Subcontractors
  26. 17-07b-2608 · Plumbing: Heating Contractors: Purchases
  27. 17-07b-2609 · Plumbing: Heating Contractors: Sales
  28. 17-07b-2610 · Plumbing: Heating Retailer-Contractors
  29. 17-07b-2611 · Building Materials
  30. 17-07b-2612 · Lumber Sold To Commercial Fishermen
  31. 17-07b-2701 · Sales To Dentists And Orthodontists
  32. 17-07b-2702 · Sales To Dental Laboratories
  33. 17-07b-2703 · Dental Supply Houses
  34. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
  35. 17-07b-2802 · Florist Wire Sales
  36. 17-07b-2901 · Sales Through Vending Machines
  37. 17-07b-2902 · Sales Of Vending Machines
  38. 17-07b-2903 · Exclusion Of Tax From Receipts
  39. 17-07b-3001 · Trade-Ins
  40. 17-07b-3002 · Repossessions
Full table of contents →