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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .3011

Used Property Sold For Repair Charges

Official textreports.oah.state.nc.us

The retail sale of taxable tangible personal property that is left with merchants for repair or storage and is sold to satisfy repair or storage charges because the owners fail to reclaim it within a stipulated period of time is subject to the applicable statutory state and local sales or use tax.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; 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-2611 · Building Materials
  2. 17-07b-2612 · Lumber Sold To Commercial Fishermen
  3. 17-07b-2701 · Sales To Dentists And Orthodontists
  4. 17-07b-2702 · Sales To Dental Laboratories
  5. 17-07b-2703 · Dental Supply Houses
  6. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
  7. 17-07b-2802 · Florist Wire Sales
  8. 17-07b-2901 · Sales Through Vending Machines
  9. 17-07b-2902 · Sales Of Vending Machines
  10. 17-07b-2903 · Exclusion Of Tax From Receipts
  11. 17-07b-3001 · Trade-Ins
  12. 17-07b-3002 · Repossessions
  13. 17-07b-3003 · Returned Merchandise
  14. 17-07b-3004 · Used Property
  15. 17-07b-3005 · Repair Parts For Used Property
  16. 17-07b-3006 · Parts From Junked Autos
  17. 17-07b-3007 · Repair Parts For Exempt Property
  18. 17-07b-3008 · Trade-Up: Sales Of Used Articles
  19. 17-07b-3009 · Transfer Of Inventory Held For Resale To New Business
  20. 17-07b-3010 · Trade-Ins On Exempt Sales
  21. 17-07b-3011 · Used Property Sold For Repair Charges
  22. 17-07b-3012 · Trade: Grain For Flour
  23. 17-07b-3013 · Used Parts From Junked Property
  24. 17-07b-3101 · Radio And Television Receipts
  25. 17-07b-3102 · Broadcasting Equipment
  26. 17-07b-3103 · Rental Of Films: Recordings
  27. 17-07b-3104 · Broadcasting Accessories
  28. 17-07b-3105 · Sales Of Developed Film To Television Stations
  29. 17-07b-3106 · Cable Service Providers
  30. 17-07b-3107 · Production Companies
  31. 17-07b-3201 · Telecommunications And Telegraph Companies
  32. 17-07b-3202 · Telephone Company Property Subject To General Rate
  33. 17-07b-3203 · Toll Or Private Telecommunications Services
  34. 17-07b-3204 · Cellular Telecommunications Companies
  35. 17-07b-3301 · Exempt Prosthetic Devices
  36. 17-07b-3302 · Exempt Durable Medical Equipment And Durable Medical…
  37. 17-07b-3303 · Appliances Implanted In Patients
  38. 17-07b-3304 · Protective Helmets For Patients
  39. 17-07b-3305 · Hearing Aids
  40. 17-07b-3306 · Invalid Walkers: Walking Canes
Full table of contents →