Chapter 17 NCAC 07B

17 NCAC 07B .4413 CONDITIONAL SALES CONTRACT (a) A conditional sales contract is an agreement that requires the following: (1) The transfer of title under a security agreement or deferred payment plan, upon completion of the required payments; or (2) The transfer of title upon co…

17 NCAC 07B .4414 GOLF DRIVING RANGE FEES Charges by golf driving ranges for the use of the range are not subject to sales or use taxes. In such cases, the person who pays the charge is generally entitled to the use of a golf club, basket of balls and the driving range; thus, the…

17 NCAC 07B .4415 SKATING RINK FEES 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 Eff. May 1, 2009; October 1, 1993; October 1, 1991; RRC objection January 31, 202…

17 NCAC 07B .4416 HIGHWAY USE TAX AND ALTERNATE GROSS RECEIPTS TAX History Note: Authority G.S. 105-187.3; 105-187.4; 105-187.5; 105-187.6; 105-187.8; 105-187.9; 105-187.11; 105-262; Eff. October 1, 1991; Amended Eff. June 1, 1992; Repealed Eff. October 1, 1993.

section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES 17 NCAC 07B .4501 SALES BY LAUNDRIES: ECT. History Note: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; April 1, 1997; October 1…

17 NCAC 07B .4502 FUEL FOR LAUNDRIES: ETC. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; February 1, 1986; May 1, 1985; Repealed Eff. October 1, 1993.

17 NCAC 07B .4503 EQUIPMENT AND SUPPLIES FOR LAUNDRIES: ETC. (a) Pursuant to G.S. 105-164.13(10), sales to commercial laundries, and pressing and dry cleaning establishments of laundry and dry cleaning machinery used in the direct performance of the laundering or the pressing and…

17 NCAC 07B .4504 LAUNDRY SUPPLIES History Note: Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 07B .4505 MISCELLANEOUS LAUNDRY EQUIPMENT History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982.

17 NCAC 07B .4508 LAUNDRY BUSINESS: INTERSTATE When a North Carolina dry cleaning firm performs cleaning services within this state, the place where the garments are delivered is the determining factor in sourcing the sale for sales and use tax purposes. If the solicitor delivers…

17 NCAC 07B .4509 UNIFORM RENTALS Uniform rental businesses are not soliciting laundry or cleaning but are soliciting rental business for themselves. The total charge to such businesses by commercial laundries and dry cleaners for laundering or dry cleaning articles of tangible p…

17 NCAC 07B .4510 INDEPENDENT CLEANING SOLICITORS (a) Independent Cleaning Solicitors. -- For purposes of this Rule, an independent cleaning solicitor is a person engaged in the business of soliciting laundry, dry cleaning, or hat blocking services to customers but engages anothe…

17 NCAC 07B .4511 DYEING OF GARMENTS When North Carolina laundries or dry cleaning plants accept dyeing jobs which they ship to out-of-state dyers for dyeing, the North Carolina laundries or dry cleaning plants are liable for collecting and remitting the applicable statutory stat…

17 NCAC 07B .4512 EXCLUSION OF TAX FROM RECEIPTS History Note: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. August 1, 1988.

17 NCAC 07B .4513 INDUCEMENTS TO CLEANING SERVICES History Note: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 07B .4514 CLEANING MACHINERY REPAIRS 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 op…

17 NCAC 07B .4515 FUEL FOR CLEANING PLANTS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1986; May 1, 1985; Repealed Eff. April 1, 1986.

SECTION .4600 - MOTOR VEHICLES AND BOATS 17 NCAC 07B .4601 SALES AND PURCHASES OF AUTOMOBILES AND OTHER MOTOR VEHICLES History Note: Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; July 1, 1990; February 1,…

17 NCAC 07B .4602 BOATS, BOAT TRAILERS, AND ACCESSORIES A retail sale of a boat with a boat trailer is considered to be the sale of two separate articles. The retail sale of the boat trailer, a motor vehicle within the meaning of the statute, is subject to the three percent highw…

17 NCAC 07B .4605 MOTOR VEHICLES TRADED IN History Note: Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. February 8, 1981; Repealed Eff. January 1, 1982.

17 NCAC 07B .4606 MOTOR VEHICLES USED BY DEALERS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; March 1, 1984; Repealed Eff. October 1, 1993.

17 NCAC 07B .4609 FIRE TRUCKS AND EQUIPMENT (a) Firefighting Equipment. -- Retail sales of items such as axes, brooms, buckets, shovels, ropes, general purpose tools, gas masks, first aid kits, blankets, portable pumps, and portable fire extinguishers are subject to sales and use…

17 NCAC 07B .4610 MOTOR VEHICLES: SALES BY FEDERAL GOVERNMENT History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990.

17 NCAC 07B .4611 PARTS FROM JUNKED MOTOR VEHICLES Persons, firms, or corporations engaged in the business of making retail sales of used parts from junked motor vehicles are liable for collecting and remitting the applicable rate of tax on such sales. When traded-in or repossess…

17 NCAC 07B .4614 RECREATIONAL VEHICLES The definition of motor vehicle in G.S. 105-164.3 includes camper trailers, fifth-wheel trailers, motor homes, and travel trailers, as defined in G.S. 20-4.01, that are designed primarily for use upon the highways. The definition of motor v…

17 NCAC 07B .4615 MANUFACTURED HOMES 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. September 1, 2006; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984; Rep…

17 NCAC 07B .4616 DOUBLE-WIDE MOBILE HOMES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. January 3, 1984; July 5, 1980; March 24, 1978; Repealed Eff. July 1, 1990.

17 NCAC 07B .4617 MOBILE CLASSROOM, OFFICE AND STORAGE TRAILERS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; January 3, 1984; July 5, 1980; March 24, 1978; Repealed Eff. October 1, 1993.

17 NCAC 07B .4618 MOTOR VEHICLE SUPPLIES History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; Repealed Eff. June 1, 1992.

17 NCAC 07B .4619 HIGHWAY USE TAX History Note: Authority G.S. 105-187.3; 105-187.4; 105-187.5; 105-187.6; 105-187.8; 105-187.9; 105-262; Eff. October 1, 1990; Amended Eff. June 1, 1992; October 1, 1991; Repealed Eff. October 1, 1993.

SECTION .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS 17 NCAC 07B .4701 COMMERCIAL PRINTERS AND PUBLISHERS (a) Pursuant to G.S. 105-164.4, retail sales of items, as the term item is defined in G.S. 105-164.3, by commercial printers or publishers are subject to sales and u…

17 NCAC 07B .4702 PRINTING OF CONTAINERS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. April 1, 2006.

17 NCAC 07B .4703 PRINTING CHARGES History Note: Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. January 3, 1984.

17 NCAC 07B .4704 PLATES FOR PRINTING CONTAINERS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. November 1, 1982.

17 NCAC 07B .4707 PRINTING CHEMICALS 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; July 5, 1980; RRC objection January 31…

17 NCAC 07B .4708 POSTAGE CHARGES BY PRINTERS Pursuant to G.S. 105-164.13(17) and 18 USC 8, the face value of United State Postal Service postage sold by commercial printers for printed postal cards or envelopes, that are sold for use by the commercial printers' customer, is exem…

17 NCAC 07B .4709 BOOKBINDING SUPPLIES: PRINTERS Sales of padding cement, stripping tape and stitching wire used to bind or join forms, booklets, etc., printed by commercial printers for sale are exempt from tax as an ingredient or component part of the manufactured products. His…

17 NCAC 07B .4710 Bookbinders History Note: Authority G.S. 105-164.4; 105-164.5; 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; Repealed Eff. June 1, 2016.

17 NCAC 07B .4713 TYPEWRITERS SOLD TO PRINTERS 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 pu…

17 NCAC 07B .4714 MOUNTING TAPE SOLD TO PRINTERS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. April 1, 2006.

17 NCAC 07B .4715 NEWSPAPER PUBLISHERS: MACHINERY Sales of machines to newspaper publishing companies for use in printing their customers' addresses are subject to the applicable statutory state and local sales or use tax without any maximum tax applicable thereto. Sales of addre…

17 NCAC 07B .4716 TYPESETTING 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; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; Repealed Eff. Jan…

17 NCAC 07B .4717 PHOTOGRAPHS: NEWSPAPERS History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. April 1, 2006.

17 NCAC 07B .4718 REPRODUCTION PROOFS Sales of reproduction proofs to commercial printers to be used to produce negatives which are then used to produce plates for the printing of tangible personal property for sale are exempt from tax. History Note: Authority G.S. 105-164.3; 105…

SECTION .4800 - BASIS OF REPORTING 17 NCAC 07B .4801 RECORDS REQUIRED TO BE KEPT (a) Persons making sales or purchases of an item, as the term item is defined in G.S. 105-164.3, shall keep records as required in G.S. 105-164.22 that establish the amount of the person's sales and …

17 NCAC 07B .4802 ACCRUAL BASIS (a) A person that elects to report and pay tax on the accrual basis pursuant to 17 NCAC 07B .4801, or is required to report on the accrual basis pursuant to G.S. 105-164.20, shall keep records that disclose a separate accounting of taxable and nont…

17 NCAC 07B .4803 CASH BASIS (a) A person making taxable and nontaxable sales that elects to report and pay tax on the cash basis, and is not required to report on the accrual basis pursuant to G.S. 105-164.20, shall keep records that disclose a separate accounting of taxable and…

SECTION .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES 17 NCAC 07B .5001 EYEGLASSES AND CONTACT LENSES (a) Eyeglasses: (1) Corrective Eyeglasses. -- Sales of corrective eyeglasses for human use, including frames as an integral part thereof, are exempt fro…

17 NCAC 07B .5002 EYEGLASS FRAMES AND REPAIR PARTS (a) Eyeglass frames sold in connection with the repair or replacement of corrective eyeglasses for human use are exempt from sales and use tax, pursuant to G.S. 105-164.13(12), as prosthetic devices. Sales of repair or replacemen…

17 NCAC 07B .5003 OPHTHALMIC INSTRUMENTS Sales of ophthalmic instruments and supplies to physicians, oculists, optometrists and other users are subject to the applicable statutory state and local sales or use tax. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Articl…