North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0303 — Sales Not Subject To County Tax Last amended: Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5; Eff. February 1, 1976; Repealed Eff. January 1, 1982. Source: official text