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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4509

Uniform Rentals

Official textreports.oah.state.nc.us

Uniform rental businesses are not soliciting laundry or cleaning but are soliciting rental business for themselves. The total charge to such businesses by commercial laundries and dry cleaners for laundering or dry cleaning articles of tangible personal property which are to be leased or rented are subject to the applicable statutory state and local sales or use tax.

Last amended: Authority G.S. 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.

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In this chapter (40 sections)
  1. 17-07b-4405 · Lease With Option To Purchase
  2. 17-07b-4406 · Insurance On Leased Property
  3. 17-07b-4407 · Leases For Out Of State Use
  4. 17-07b-4408 · Leases: Out Of State Negotiations
  5. 17-07b-4409 · Leased Property: Maintenance
  6. 17-07b-4410 · Assignment Of Lease
  7. 17-07b-4411 · Extension Of Leases Subject To A Maximum Tax
  8. 17-07b-4412 · Sale Of Leased Property
  9. 17-07b-4413 · Conditional Sales Contract
  10. 17-07b-4414 · Golf Driving Range Fees
  11. 17-07b-4415 · Skating Rink Fees
  12. 17-07b-4416 · Highway Use Tax And Alternate Gross Receipts Tax
  13. 17-07b-4501 · Sales By Laundries: Ect.
  14. 17-07b-4502 · Fuel For Laundries: Etc.
  15. 17-07b-4503 · Equipment And Supplies For Laundries: Etc.
  16. 17-07b-4504 · Laundry Supplies
  17. 17-07b-4505 · Miscellaneous Laundry Equipment
  18. 17-07b-4506 · Garment Repairs And Storage
  19. 17-07b-4507 · Rug Reinstallation Charges
  20. 17-07b-4508 · Laundry Business: Interstate
  21. 17-07b-4509 · Uniform Rentals
  22. 17-07b-4510 · Independent Cleaning Solicitors
  23. 17-07b-4511 · Dyeing Of Garments
  24. 17-07b-4512 · Exclusion Of Tax From Receipts
  25. 17-07b-4513 · Inducements To Cleaning Services
  26. 17-07b-4514 · Cleaning Machinery Repairs
  27. 17-07b-4515 · Fuel For Cleaning Plants
  28. 17-07b-4601 · Sales And Purchases Of Automobiles And Other Motor…
  29. 17-07b-4602 · Boats, Boat Trailers, And Accessories
  30. 17-07b-4603 · Motor Vehicle Service Businesses
  31. 17-07b-4604 · Special Equipment-Accessories: Motor Vehicles
  32. 17-07b-4605 · Motor Vehicles Traded In
  33. 17-07b-4606 · Motor Vehicles Used By Dealers
  34. 17-07b-4607 · Motor Vehicle Kits
  35. 17-07b-4608 · Motor Vehicles: Military Personnel
  36. 17-07b-4609 · Fire Trucks And Equipment
  37. 17-07b-4610 · Motor Vehicles: Sales By Federal Government
  38. 17-07b-4611 · Parts From Junked Motor Vehicles
  39. 17-07b-4612 · Motor Vehicle Selling Expenses
  40. 17-07b-4613 · Motor Vehicle Lessors
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