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278 sections in this chapter.
17 NCAC 07B .5004 TAXABLE OPTICAL SUPPLIES
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17 NCAC 07B .5004 TAXABLE OPTICAL SUPPLIES (a) The sale to consumers of solutions for cleaning eyeglasses, eyeglass cleaning cloths or wipes, eyeglass cases, eyeglass chains or cords, and similar eyeglass supplies are exempt from sales and use tax pursuant to G.S. 105-164.13(12),…
17 NCAC 07B .5101 LEASED DEPARTMENTS
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SECTION .5100 - LEASED DEPARTMENTS AND TRANSIENT SELLERS 17 NCAC 07B .5101 LEASED DEPARTMENTS Where a store or other business has leased certain of its departments to other persons who make therein retail sales of tangible personal property, the lessee of each such leased departm…
EXPIRED - TRANSIENT SELLERS
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17 NCAC 07B .5102 TRANSIENT SELLERS History Note: Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.