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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4514

Cleaning Machinery Repairs

Official textreports.oah.state.nc.us

Sales of welding rods to commercial laundries and dry cleaning operators for use in repairing machinery used directly in the laundering or dry cleaning service are exempt from sales and use tax. Sales of oxygen and acetylene to such operators for use in repairing machinery are 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. August 1, 2009; October 1, 1993; 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-4410 · Assignment Of Lease
  2. 17-07b-4411 · Extension Of Leases Subject To A Maximum Tax
  3. 17-07b-4412 · Sale Of Leased Property
  4. 17-07b-4413 · Conditional Sales Contract
  5. 17-07b-4414 · Golf Driving Range Fees
  6. 17-07b-4415 · Skating Rink Fees
  7. 17-07b-4416 · Highway Use Tax And Alternate Gross Receipts Tax
  8. 17-07b-4501 · Sales By Laundries: Ect.
  9. 17-07b-4502 · Fuel For Laundries: Etc.
  10. 17-07b-4503 · Equipment And Supplies For Laundries: Etc.
  11. 17-07b-4504 · Laundry Supplies
  12. 17-07b-4505 · Miscellaneous Laundry Equipment
  13. 17-07b-4506 · Garment Repairs And Storage
  14. 17-07b-4507 · Rug Reinstallation Charges
  15. 17-07b-4508 · Laundry Business: Interstate
  16. 17-07b-4509 · Uniform Rentals
  17. 17-07b-4510 · Independent Cleaning Solicitors
  18. 17-07b-4511 · Dyeing Of Garments
  19. 17-07b-4512 · Exclusion Of Tax From Receipts
  20. 17-07b-4513 · Inducements To Cleaning Services
  21. 17-07b-4514 · Cleaning Machinery Repairs
  22. 17-07b-4515 · Fuel For Cleaning Plants
  23. 17-07b-4601 · Sales And Purchases Of Automobiles And Other Motor…
  24. 17-07b-4602 · Boats, Boat Trailers, And Accessories
  25. 17-07b-4603 · Motor Vehicle Service Businesses
  26. 17-07b-4604 · Special Equipment-Accessories: Motor Vehicles
  27. 17-07b-4605 · Motor Vehicles Traded In
  28. 17-07b-4606 · Motor Vehicles Used By Dealers
  29. 17-07b-4607 · Motor Vehicle Kits
  30. 17-07b-4608 · Motor Vehicles: Military Personnel
  31. 17-07b-4609 · Fire Trucks And Equipment
  32. 17-07b-4610 · Motor Vehicles: Sales By Federal Government
  33. 17-07b-4611 · Parts From Junked Motor Vehicles
  34. 17-07b-4612 · Motor Vehicle Selling Expenses
  35. 17-07b-4613 · Motor Vehicle Lessors
  36. 17-07b-4614 · Recreational Vehicles
  37. 17-07b-4615 · Manufactured Homes
  38. 17-07b-4616 · Double-Wide Mobile Homes
  39. 17-07b-4617 · Mobile Classroom, Office And Storage Trailers
  40. 17-07b-4618 · Motor Vehicle Supplies
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