North Carolina Administrative Code Title 17 — Revenue
17 NCAC 07B .3909
Drums For Packaging Products
Official textreports.oah.state.nc.us
Sales of drums to manufacturers, producers, wholesalers, and retailers are exempt from tax under G.S. 105-164.13(23) when such drums are used for packaging, shipment, or delivery of tangible personal property which is sold at wholesale or retail and when such drums constitute a part of the sale of such tangible personal property and are delivered with it to the customer. Sales of paint to manufacturers, producers, wholesalers, and retailers for use in painting such drums are also exempt from tax.
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In this chapter (40 sections)
- 17-07b-3504 · Molds: Dies: Retained By Seller
- 17-07b-3505 · Molds: Dies: Nonmanufacturers' Use
- 17-07b-3506 · Molds: Dies: Record Keeping
- 17-07b-3601 · Funeral Expenses
- 17-07b-3602 · Cremation Charges
- 17-07b-3603 · Death Benefit Payments
- 17-07b-3702 · Sales Of Lubricants
- 17-07b-3703 · Car Wash Businesses
- 17-07b-3801 · Promotional Items And Gifts
- 17-07b-3802 · Sales Of Trading Stamps
- 17-07b-3803 · Redemption Of Trading Stamps
- 17-07b-3804 · Gift Certificates And Gift Cards
- 17-07b-3901 · Containers: Wrapping: Packing And Shipping Materials
- 17-07b-3902 · Hogsheads: Cardboard Containers: Etc.
- 17-07b-3903 · Packaging Materials: Warehousemen And Movers
- 17-07b-3904 · Marking Machines
- 17-07b-3905 · Ice Handling Supplies
- 17-07b-3906 · Egg Cartons
- 17-07b-3907 · Deposits For Reusable Containers
- 17-07b-3908 · Food Storage Supplies
- 17-07b-3909 · Drums For Packaging Products
- 17-07b-3910 · Returnable Containers
- 17-07b-3911 · Gift Wrapping
- 17-07b-4001 · Fertilizer: Lime And Land Plaster
- 17-07b-4002 · Fertilizer And Seeds
- 17-07b-4003 · Feed, Remedies, Vaccines, Medications, And Litter…
- 17-07b-4004 · Insecticides And Similar Products
- 17-07b-4005 · Defoliants: Inhibitors: Etc.
- 17-07b-4006 · Household Insecticides: Etc.
- 17-07b-4007 · Processed Manure
- 17-07b-4008 · Bread Used For Feed
- 17-07b-4009 · Riding Stables
- 17-07b-4010 · Insecticides For Lawns
- 17-07b-4011 · Insecticides Sold To Contractors
- 17-07b-4101 · Objects Of Art
- 17-07b-4102 · Sales Of Photographs And Videos
- 17-07b-4103 · Photo Tinting
- 17-07b-4104 · Blueprints
- 17-07b-4105 · Photo Supplies And Materials
- 17-07b-4106 · Photoengravings: Electrotypes: Etc.