Chapter 17 NCAC 07B

17 NCAC 07B .2504 SALES TO SATISFY LIENS Sales made at auction by warehousemen to satisfy their liens existing on account of any moving, storing or other service charge are deemed to be occasional or isolated sales and are not subject to the tax. History Note: Authority G.S. 105-…

SECTION .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS 17 NCAC 07B .2601 USE TAX ON EQUIPMENT BROUGHT INTO STATE History Note: Authority G.S. 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; M…

17 NCAC 07B .2602 CONTRACTORS, SUBCONTRACTORS, AND RETAILER-CONTRACTORS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. October 1, 2009; August 1, 2002…

17 NCAC 07B .2603 ASPHALT PLANTS: CONCRETE PLANTS: WEIGH HOPPERS Purchases of asphalt plants, concrete plants, weigh hoppers, or other equipment by real property contractors, retail-contractors, subcontractors, or other consumers to produce concrete or asphalt for use in fulfilli…

17 NCAC 07B .2604 SAND: DIRT: STONE (a) Retail sales of sand, dirt, and stone to consumers, including real property contractors, retailer-contractors, or subcontractors for use in fulfilling their contracts, are subject to sales and use tax unless exempt in accordance with Paragr…

17 NCAC 07B .2605 SANDBLAST SAND Retail sales of sandblast sand to consumers, including real property contractors, retailer-contractors, or subcontractors for use in fulfilling their contracts, are subject to sales and use tax, pursuant to G.S. 105-164.4H. History Note: Authority…

17 NCAC 07B .2608 PLUMBING: HEATING CONTRACTORS: PURCHASES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991; Repealed Eff. April 1, 2016.

17 NCAC 07B .2609 PLUMBING: HEATING CONTRACTORS: SALES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 07B .2610 PLUMBING: HEATING RETAILER-CONTRACTORS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982.

SECTION .2700 - DENTISTS: DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES 17 NCAC 07B .2701 SALES TO DENTISTS AND ORTHODONTISTS (a) Dentists and orthodontists are the consumers of items, as the term item is defined in G.S. 105-164.3, that they use in rendering professional services.…

17 NCAC 07B .2702 SALES TO DENTAL LABORATORIES (a) Sales to dental laboratories do not qualify for the exemption in G.S. 105-164.13(5e) and G.S. 105-164.13(8) unless they are identified in Paragraphs (b) or (c) of this Rule. (b) Pursuant to G.S. 105-164.13(8), sales to dental lab…

17 NCAC 07B .2703 DENTAL SUPPLY HOUSES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

section .2800 – florist: nurseries: greenhouses 17 NCAC 07B .2801 FLORISTS: Nursery and GREENHOUSE OPERATORS (a) "Nursery Stock" means flowers, trees, potted plants, shrubbery, and other plants grown by nurseries and greenhouse operators. (b) Retail sales of nursery stock are sub…

17 NCAC 07B .2802 FLORIST WIRE SALES (a) Pursuant to G.S. 105-164.4B, a florist wire sale is a sale in which a retail florist takes a customer's order and transmits the order to another retail florist to be filled and delivered. (b) A retail florist in North Carolina that accepts…

section .2900 – vending machines 17 NCAC 07B .2901 SALES THROUGH VENDING MACHINES (a) Requirement. -- A person who sells tangible personal property through a vending machine is a retailer and shall register with the Department in accordance with 17 NCAC 07B .0104, and remit sales…

17 NCAC 07B .2902 SALES OF VENDING MACHINES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursu…

17 NCAC 07B .2903 EXCLUSION OF TAX FROM RECEIPTS History Note: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. March 1, 1993; July 1, 1989; August 1, 1988; July 5, 1980; Repealed Eff. July 1, 2000.

SECTION .3000 – ARTICLES TAKEN IN TRADE: TRADE-iNS: REPOSSESIONS: rETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE 17 NCAC 07B .3001 TRADE-INS Sales or use tax must be computed and paid on the full gross sales price of a new article without any deduction for any trade-in cred…

17 NCAC 07B .3002 REPOSSESSIONS Retailers shall not deduct from their gross taxable sales the unpaid amounts on repossessed merchandise. However, where a retailer repossesses an article of tangible personal property pursuant to either a limited or full recourse endorsement by suc…

17 NCAC 07B .3003 RETURNED MERCHANDISE If an article sold is returned and the sale is rescinded by a refund of the entire amount paid including tax, the vendor is entitled to obtain a refund of or credit for the sales or use tax paid to the Department by reason of the initial sal…

17 NCAC 07B .3004 USED PROPERTY (a) General. -- Taxable sales are not limited to sales of newly manufactured items. The fact that property is used or secondhand does not exempt it from sales or use tax, pursuant to G.S. 105-164.4. (b) Retail sales of used tangible personal proper…

17 NCAC 07B .3005 REPAIR PARTS FOR USED PROPERTY Sales of repair parts to registered merchants for use in reconditioning used property for sale to other registered merchants for resale are exempt from tax when such parts are sold pursuant to a Streamlined Sales and Use Tax Agreem…

17 NCAC 07B .3006 PARTS FROM JUNKED AUTOS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. January 1, 1982.

17 NCAC 07B .3007 REPAIR PARTS FOR EXEMPT PROPERTY History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. May 1, 1990.

17 NCAC 07B .3008 TRADE-UP: SALES OF USED ARTICLES History Note: Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982.

17 NCAC 07B .3009 TRANSFER OF INVENTORY HELD FOR RESALE TO NEW BUSINESS (a) When a business acquires another business or converts to a new type of entity, such as through a change in ownership or entity type, and the inventory held for resale of the previous business is sold or t…

17 NCAC 07B .3010 TRADE-INS ON EXEMPT SALES History Note: Authority G.S. 105-164.4; 105-164.5; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; Repealed Eff. July 1, 2000.

17 NCAC 07B .3011 USED PROPERTY SOLD FOR REPAIR CHARGES The retail sale of taxable tangible personal property that is left with merchants for repair or storage and is sold to satisfy repair or storage charges because the owners fail to reclaim it within a stipulated period of tim…

17 NCAC 07B .3012 TRADE: GRAIN FOR FLOUR History Note: Authority G.S. 105-164.4; 105-164.13; 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; Expired Eff. June 1, 20…

17 NCAC 07B .3013 USED PARTS FROM JUNKED PROPERTY Retail sales of used parts that have been removed from junked tangible personal property, including motor vehicles, by persons engaged in the business of selling the parts are subject to the applicable sales tax. When repossessed …

SECTION .3100 - RADIO AND TELEVISION STATIONS 17 NCAC 07B .3101 RADIO AND TELEVISION RECEIPTS Receipts of radio and television companies derived from the broadcasting or telecasting of programs are not subject to sales or use tax, unless the receipts are derived from certain digi…

17 NCAC 07B .3102 BROADCASTING EQUIPMENT (a) Sales of broadcasting equipment and parts and accessories thereto and towers to commercial radio or television companies which operate under the regulation and supervision of the Federal Communications Commission are exempt from sales …

17 NCAC 07B .3103 RENTAL OF FILMS: RECORDINGS Receipts derived from the lease or rental of motion picture film or prerecorded videotape cassettes to theaters or similar businesses for exhibition to the public and receipts derived from the lease or rental of such film or prerecord…

17 NCAC 07B .3104 BROADCASTING ACCESSORIES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; June 1, 1992; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 07B .3105 SALES OF DEVELOPED FILM TO TELEVISION STATIONS History Note: Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 07B .3106 CABLE SERVICE PROVIDERS (a) For purposes of this Rule, cable service provider means a cable television company that: (1) receives payment or other consideration from its subscribers for cable service; (2) uses broadcasting equipment, parts and accessories attach…

17 NCAC 07B .3107 PRODUCTION COMPANIES (a) For purposes of G.S. 105-164.13, purchases by a production company, as defined in G.S. 105-164.3, of items including cameras, machinery, equipment, film, and props or building materials used in the construction of sets are purchased for …

17 NCAC 07B .3203 TOLL OR PRIVATE TELECOMMUNICATIONS SERVICES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. July 1, 1989; Amended Eff. October 1, 1991; October 1, 1990; Repealed Eff. October 1, 1993.

17 NCAC 07B .3204 CELLULAR TELECOMMUNICATIONS COMPANIES History Note: Authority G.S. 105-164.4; 105-164.4A; 105-164.6; 105-262; 105-264; Eff. June 1, 1992; Amended Eff. August 1, 2002; July 1, 2000; October 1, 1993; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

SECTION .3300 - ORTHOPEDIC APPLIANCES 17 NCAC 07B .3301 EXEMPT PROSTHETIC DEVICES (a) Medical Prosthetic Devices. -- Pursuant to G.S. 105-164.13(12), sales of prosthetic devices as defined in G.S. 105-164.3, for human use are exempt from sales and use tax. Prosthetic devices for …

17 NCAC 07B .3302 EXEMPT DURABLE MEDICAL EQUIPMENT AND DURABLE MEDICAL SUPPLIES (a) Durable Medical Equipment. -- Pursuant to G.S. 105-164.13(12), sales of durable medical equipment as the term is defined in G.S. 105-164.3 are exempt from sales and use tax, when sold on prescript…

section .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS 17 ncac 07b .3401 memorial stone sales History Note: Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended…

17 NCAC 07B .3402 MONUMENT MANUFACTURERS: TOOLS AND SUPPLIES Sales to monument manufacturers of stencils, abrasives and cutting tools and equipment used by such manufacturers in the cutting, shaping, and polishing process and the solvents used to remove the stencils from the monu…

17 NCAC 07B .3403 SUPPLIES TO INSTALL MEMORIAL STONES/MONUMENT/BRONZE GRAVE MARKERS History Note: Authority G.S. 105-164.3; 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. May 1, 2009; Dece…

17 NCAC 07B .3404 BRONZE GRAVE MARKERS History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1994.

SECTION .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS 17 NCAC 07B .3501 MACHINISTS: FOUNDRYMEN: PATTERN MAKERS (a) Sales to users or consumers of dies, castings, patterns, tools, machinery and any other tangible personal property made by machinists, foundrymen or pattern mak…

17 NCAC 07B .3502 MOLDS: DIES: MILL MACHINERY History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 1, 1988; Repealed Eff. October 1, 1993.

17 NCAC 07B .3503 MOLDS: DIES: FOR RESALE Sales of molds, patterns or dies to manufacturers for resale to their customers are exempt from tax and classified as wholesale sales when such sales are supported by completed Streamlined Sales and Use Tax Agreement Certificates of Exemp…

17 NCAC 07B .3504 MOLDS: DIES: RETAINED BY SELLER Manufacturers making sales of molds, patterns or dies to users or consumers in this state shall register with the Department of Revenue for the purpose of collecting and remitting the tax due on such sales. If manufacturers make r…

17 NCAC 07B .3505 MOLDS: DIES: NONMANUFACTURERS' USE Manufacturers making retail sales of molds, patterns or dies to nonmanufacturing users or consumers within and without this state, with right of possession and title thereto passing to such customers, are liable for collecting …