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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .3005

Repair Parts For Used Property

Official textreports.oah.state.nc.us

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.

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In this chapter (40 sections)
  1. 17-07b-2605 · Sandblast Sand
  2. 17-07b-2606 · Pre-Fabricated Buildings: Contractors
  3. 17-07b-2607 · Subcontractors
  4. 17-07b-2608 · Plumbing: Heating Contractors: Purchases
  5. 17-07b-2609 · Plumbing: Heating Contractors: Sales
  6. 17-07b-2610 · Plumbing: Heating Retailer-Contractors
  7. 17-07b-2611 · Building Materials
  8. 17-07b-2612 · Lumber Sold To Commercial Fishermen
  9. 17-07b-2701 · Sales To Dentists And Orthodontists
  10. 17-07b-2702 · Sales To Dental Laboratories
  11. 17-07b-2703 · Dental Supply Houses
  12. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
  13. 17-07b-2802 · Florist Wire Sales
  14. 17-07b-2901 · Sales Through Vending Machines
  15. 17-07b-2902 · Sales Of Vending Machines
  16. 17-07b-2903 · Exclusion Of Tax From Receipts
  17. 17-07b-3001 · Trade-Ins
  18. 17-07b-3002 · Repossessions
  19. 17-07b-3003 · Returned Merchandise
  20. 17-07b-3004 · Used Property
  21. 17-07b-3005 · Repair Parts For Used Property
  22. 17-07b-3006 · Parts From Junked Autos
  23. 17-07b-3007 · Repair Parts For Exempt Property
  24. 17-07b-3008 · Trade-Up: Sales Of Used Articles
  25. 17-07b-3009 · Transfer Of Inventory Held For Resale To New Business
  26. 17-07b-3010 · Trade-Ins On Exempt Sales
  27. 17-07b-3011 · Used Property Sold For Repair Charges
  28. 17-07b-3012 · Trade: Grain For Flour
  29. 17-07b-3013 · Used Parts From Junked Property
  30. 17-07b-3101 · Radio And Television Receipts
  31. 17-07b-3102 · Broadcasting Equipment
  32. 17-07b-3103 · Rental Of Films: Recordings
  33. 17-07b-3104 · Broadcasting Accessories
  34. 17-07b-3105 · Sales Of Developed Film To Television Stations
  35. 17-07b-3106 · Cable Service Providers
  36. 17-07b-3107 · Production Companies
  37. 17-07b-3201 · Telecommunications And Telegraph Companies
  38. 17-07b-3202 · Telephone Company Property Subject To General Rate
  39. 17-07b-3203 · Toll Or Private Telecommunications Services
  40. 17-07b-3204 · Cellular Telecommunications Companies
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