North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0103 — Sales Tax Imposed Last amended: Authority G.S. 105-262; 105-467; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; July 1, 1989; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text