North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .3010 — Trade-Ins On Exempt Sales Last amended: Authority G.S. 105-164.4; 105-164.5; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; Repealed Eff. July 1, 2000. Source: official text