North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .3005 — Repair Parts For Used Property

Sales of repair parts to registered merchants for use in reconditioning used property for sale to other registered merchants for resale are exempt from tax when such parts are sold pursuant to a Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form E-595E.

Last amended: Authority G.S. 105-164.5; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2009; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

Source: official text