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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .3503

Molds: Dies: For Resale

Official textreports.oah.state.nc.us

Sales of molds, patterns or dies to manufacturers for resale to their customers are exempt from tax and classified as wholesale sales when such sales are supported by completed Streamlined Sales and Use Tax Agreement Certificates of Exemption, Form E-595E. Manufacturers are considered to be purchasing such items for resale only when title thereto and the right of possession thereof will pass to their customers and the manufacturer-vendors' books, records and invoices show that such items are actually sold to their customers.

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-3103 · Rental Of Films: Recordings
  2. 17-07b-3104 · Broadcasting Accessories
  3. 17-07b-3105 · Sales Of Developed Film To Television Stations
  4. 17-07b-3106 · Cable Service Providers
  5. 17-07b-3107 · Production Companies
  6. 17-07b-3201 · Telecommunications And Telegraph Companies
  7. 17-07b-3202 · Telephone Company Property Subject To General Rate
  8. 17-07b-3203 · Toll Or Private Telecommunications Services
  9. 17-07b-3204 · Cellular Telecommunications Companies
  10. 17-07b-3301 · Exempt Prosthetic Devices
  11. 17-07b-3302 · Exempt Durable Medical Equipment And Durable Medical…
  12. 17-07b-3303 · Appliances Implanted In Patients
  13. 17-07b-3304 · Protective Helmets For Patients
  14. 17-07b-3305 · Hearing Aids
  15. 17-07b-3306 · Invalid Walkers: Walking Canes
  16. 17-07b-3402 · Monument Manufacturers: Tools And Supplies
  17. 17-07b-3403 · Supplies To Install Memorial Stones/Monument/Bronze Grave…
  18. 17-07b-3404 · Bronze Grave Markers
  19. 17-07b-3501 · Machinists: Foundrymen: Pattern Makers
  20. 17-07b-3502 · Molds: Dies: Mill Machinery
  21. 17-07b-3503 · Molds: Dies: For Resale
  22. 17-07b-3504 · Molds: Dies: Retained By Seller
  23. 17-07b-3505 · Molds: Dies: Nonmanufacturers' Use
  24. 17-07b-3506 · Molds: Dies: Record Keeping
  25. 17-07b-3601 · Funeral Expenses
  26. 17-07b-3602 · Cremation Charges
  27. 17-07b-3603 · Death Benefit Payments
  28. 17-07b-3702 · Sales Of Lubricants
  29. 17-07b-3703 · Car Wash Businesses
  30. 17-07b-3801 · Promotional Items And Gifts
  31. 17-07b-3802 · Sales Of Trading Stamps
  32. 17-07b-3803 · Redemption Of Trading Stamps
  33. 17-07b-3804 · Gift Certificates And Gift Cards
  34. 17-07b-3901 · Containers: Wrapping: Packing And Shipping Materials
  35. 17-07b-3902 · Hogsheads: Cardboard Containers: Etc.
  36. 17-07b-3903 · Packaging Materials: Warehousemen And Movers
  37. 17-07b-3904 · Marking Machines
  38. 17-07b-3905 · Ice Handling Supplies
  39. 17-07b-3906 · Egg Cartons
  40. 17-07b-3907 · Deposits For Reusable Containers
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