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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4402

Royalties

Official textreports.oah.state.nc.us

Royalties paid, or agreed to be paid, either on a lump sum or production basis, for tangible personal property used in this state are rentals 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-4105 · Photo Supplies And Materials
  2. 17-07b-4106 · Photoengravings: Electrotypes: Etc.
  3. 17-07b-4107 · Sales Of Movie Film
  4. 17-07b-4108 · Negative Developing
  5. 17-07b-4109 · Blueprints Sold To Architects
  6. 17-07b-4110 · Blueprints Sold By Architects
  7. 17-07b-4201 · In General
  8. 17-07b-4202 · Exempt Sales To The United States Government
  9. 17-07b-4203 · Contractors For The Federal Government
  10. 17-07b-4204 · Government Agricultural Offices
  11. 17-07b-4205 · Federal Credit Unions And The Farm Credit System
  12. 17-07b-4206 · Fed Savings/Loan Assoc, Natl And State Banks, Credit…
  13. 17-07b-4207 · Reserve Officers' Uniforms
  14. 17-07b-4208 · Postal Employees' Associations
  15. 17-07b-4209 · Businesses In Federal Areas
  16. 17-07b-4210 · Native American Indian Country
  17. 17-07b-4301 · Refunds To Interstate Carriers
  18. 17-07b-4302 · Refunds To Railroad Companies
  19. 17-07b-4303 · Application
  20. 17-07b-4401 · Lease Receipts
  21. 17-07b-4402 · Royalties
  22. 17-07b-4403 · Maintenance Of Leased Property
  23. 17-07b-4404 · Equipment Furnished With Operator
  24. 17-07b-4405 · Lease With Option To Purchase
  25. 17-07b-4406 · Insurance On Leased Property
  26. 17-07b-4407 · Leases For Out Of State Use
  27. 17-07b-4408 · Leases: Out Of State Negotiations
  28. 17-07b-4409 · Leased Property: Maintenance
  29. 17-07b-4410 · Assignment Of Lease
  30. 17-07b-4411 · Extension Of Leases Subject To A Maximum Tax
  31. 17-07b-4412 · Sale Of Leased Property
  32. 17-07b-4413 · Conditional Sales Contract
  33. 17-07b-4414 · Golf Driving Range Fees
  34. 17-07b-4415 · Skating Rink Fees
  35. 17-07b-4416 · Highway Use Tax And Alternate Gross Receipts Tax
  36. 17-07b-4501 · Sales By Laundries: Ect.
  37. 17-07b-4502 · Fuel For Laundries: Etc.
  38. 17-07b-4503 · Equipment And Supplies For Laundries: Etc.
  39. 17-07b-4504 · Laundry Supplies
  40. 17-07b-4505 · Miscellaneous Laundry Equipment
Full table of contents →