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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .2604

Sand: Dirt: Stone

Official textreports.oah.state.nc.us

# (a)

Retail sales of sand, dirt, and stone to consumers, including real property contractors, retailer-contractors, or subcontractors for use in fulfilling their contracts, are subject to sales and use tax unless exempt in accordance with Paragraph (b) of this Rule.

# (b)

Pursuant to G.S. 105-164.13(3), sales of sand, dirt, and stone from mines are exempt from sales and use tax when sold in their original or unmanufactured state by the producer in the capacity of producer.

Last amended: Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-164.13; 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; Readopted Eff. January 1, 2024.

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In this chapter (40 sections)
  1. 17-07b-2206 · Gratuities
  2. 17-07b-2207 · Food Service Supplies
  3. 17-07b-2208 · Fraterity And Sorority Meals
  4. 17-07b-2209 · School Stores' Sales
  5. 17-07b-2210 · Summer Camps And Similar Camps
  6. 17-07b-2211 · Cover Charge
  7. 17-07b-2212 · Sales Of Fish And Other Seafoods
  8. 17-07b-2213 · Service Charges Imposed On Food, Beverages, Or Prepared…
  9. 17-07b-2301 · In General
  10. 17-07b-2302 · Interstate Sale
  11. 17-07b-2303 · Registration: Wholesaler'S Responsibility
  12. 17-07b-2401 · Sales Of Medical Supplies And Equipment To Veterinarians
  13. 17-07b-2402 · Sales By Veterinarians
  14. 17-07b-2501 · Warehousemen Services
  15. 17-07b-2502 · Moving And Packing Materials
  16. 17-07b-2503 · Secondhand Furniture
  17. 17-07b-2504 · Sales To Satisfy Liens
  18. 17-07b-2601 · Use Tax On Equipment Brought Into State
  19. 17-07b-2602 · Contractors, Subcontractors, And Retailer-Contractors
  20. 17-07b-2603 · Asphalt Plants: Concrete Plants: Weigh Hoppers
  21. 17-07b-2604 · Sand: Dirt: Stone
  22. 17-07b-2605 · Sandblast Sand
  23. 17-07b-2606 · Pre-Fabricated Buildings: Contractors
  24. 17-07b-2607 · Subcontractors
  25. 17-07b-2608 · Plumbing: Heating Contractors: Purchases
  26. 17-07b-2609 · Plumbing: Heating Contractors: Sales
  27. 17-07b-2610 · Plumbing: Heating Retailer-Contractors
  28. 17-07b-2611 · Building Materials
  29. 17-07b-2612 · Lumber Sold To Commercial Fishermen
  30. 17-07b-2701 · Sales To Dentists And Orthodontists
  31. 17-07b-2702 · Sales To Dental Laboratories
  32. 17-07b-2703 · Dental Supply Houses
  33. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
  34. 17-07b-2802 · Florist Wire Sales
  35. 17-07b-2901 · Sales Through Vending Machines
  36. 17-07b-2902 · Sales Of Vending Machines
  37. 17-07b-2903 · Exclusion Of Tax From Receipts
  38. 17-07b-3001 · Trade-Ins
  39. 17-07b-3002 · Repossessions
  40. 17-07b-3003 · Returned Merchandise
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