Golf Driving Range Fees

Charges by golf driving ranges for the use of the range are not subject to sales or use taxes. In such cases, the person who pays the charge is generally entitled to the use of a golf club, basket of balls and the driving range; thus, there is no sale or rental of tangible personal property. Sales or rentals of tangible personal property by such businesses are subject to the applicable statutory state and local sales or use tax.

Last amended: Authority G.S. 105-164.3; 105-164.4; 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.

Source: view the official text

In this chapter (40 sections)

17-07b-4207 · Reserve Officers' Uniforms
17-07b-4208 · Postal Employees' Associations
17-07b-4209 · Businesses In Federal Areas
17-07b-4210 · Native American Indian Country
17-07b-4301 · Refunds To Interstate Carriers
17-07b-4302 · Refunds To Railroad Companies
17-07b-4303 · Application
17-07b-4401 · Lease Receipts
17-07b-4402 · Royalties
17-07b-4403 · Maintenance Of Leased Property
17-07b-4404 · Equipment Furnished With Operator
17-07b-4405 · Lease With Option To Purchase
17-07b-4406 · Insurance On Leased Property
17-07b-4407 · Leases For Out Of State Use
17-07b-4408 · Leases: Out Of State Negotiations
17-07b-4409 · Leased Property: Maintenance
17-07b-4410 · Assignment Of Lease
17-07b-4411 · Extension Of Leases Subject To A Maximum Tax
17-07b-4412 · Sale Of Leased Property
17-07b-4413 · Conditional Sales Contract
17-07b-4414 · Golf Driving Range Fees
17-07b-4415 · Skating Rink Fees
17-07b-4416 · Highway Use Tax And Alternate Gross Receipts Tax
17-07b-4501 · Sales By Laundries: Ect.
17-07b-4502 · Fuel For Laundries: Etc.
17-07b-4503 · Equipment And Supplies For Laundries: Etc.
17-07b-4504 · Laundry Supplies
17-07b-4505 · Miscellaneous Laundry Equipment
17-07b-4506 · Garment Repairs And Storage
17-07b-4507 · Rug Reinstallation Charges
17-07b-4508 · Laundry Business: Interstate
17-07b-4509 · Uniform Rentals
17-07b-4510 · Independent Cleaning Solicitors
17-07b-4511 · Dyeing Of Garments
17-07b-4512 · Exclusion Of Tax From Receipts
17-07b-4513 · Inducements To Cleaning Services
17-07b-4514 · Cleaning Machinery Repairs
17-07b-4515 · Fuel For Cleaning Plants
17-07b-4601 · Sales And Purchases Of Automobiles And Other Motor…
17-07b-4602 · Boats, Boat Trailers, And Accessories

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