North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4208 — Postal Employees' Associations

A post office employees' association is not construed to be an instrumentality of the United States and sales by such organizations are subject to tax. Neither the situs of the sale nor the status of the vendor would make them exempt from the North Carolina sales or use tax.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

Source: official text