North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09C .0505 — Tax Free Deliveries Last amended: Authority G.S. 105-449.10; 105-449.16; 105-449.17; 105-449.19; 105-449.26; 105-449.32; 105-449.39; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. Source: official text