Chapter 17 NCAC 07B

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),…

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…

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.

SECTION .5300 - CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS 17 NCAC 07B .5301 CERTIFICATE OF AUTHORITY History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.27; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 2001; October 1, 1993; February 1, 1987; January 1, 1982; Ex…

17 NCAC 07B .5302 PROPER USE OF CERTIFICATE OF AUTHORITY History Note: Authority G.S. 105-64.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982.

17 NCAC 07B .5407 PROPOSED ASSESSMENT OF WHOLESALE LICENSE FEE FORM: E-510B History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1990.

17 NCAC 07B .5413 NOTICE OF PENALTY ASSESSMENT FORM: E-529 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1990.

17 NCAC 07B .5425 NONRESIDENT MERCHANTS REGISTRATION APPLICATION FORM: E-572 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07B .5426 NONRESIDENT MERCHANTS REGISTRATION CERTIFICATE FORM: E-573 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07B .5427 NONRESIDENT MERCHANTS CERTIFICATE OF RESALE FORM: E-574 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07B .5434 COMMERCIAL FISHERMAN'S CERTIFICATE FORM: E-558 History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155; Eff. September 30, 1977; Repealed Eff. April 1, 1999.

17 NCAC 07B .5435 CONTRACTOR'S AND SUBCONTRACTOR'S CERTIFICATE FORM: E-580. History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155; Eff. September 30, 1977; Amended Eff. October 1, 1993; March 15, 1980; Repealed Eff. April 1, 1999.

17 NCAC 07B .5436 FARMER'S CERTIFICATE FORM: E-599 History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264; Eff. September 30, 1977; Repealed Eff. April 1, 1995.

17 NCAC 07B .5437 VETERINARIAN'S CERTIFICATE FORM: E-567 History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1995.

17 NCAC 07B .5438 LOGGING AND PULPWOOD CERTIFICATE FORM: E-526 History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1999.

17 NCAC 07B .5439 MOTOR VEHICLE EXEMPTION FORM: E-599B History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Amended Eff. July 1, 1990; Repealed Eff. October 1, 1993.

17 NCAC 07B .5440 PURCHASER'S AFFIDAVIT OF EXPORT FORM: E-599C History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1999.

17 NCAC 07B .5441 AFFIDAVIT FOR USE TAX FORM: E-589A (MECKLENBURG COUNTY) History Note: Authority G.S. 105-164.15; 105-262; Eff. January 1, 1982; Repealed Eff. October 1, 1990.

17 NCAC 07B .5442 REQUEST FOR SALES/USE TAX CREDIT BY VENDEE FORM: E-599M History Note: Authority G.S. 105-164.15; 105-262; 105-264; Eff. November 1, 1982; Amended Eff. October 1, 1993; Repealed Eff. April 1, 1999.

17 NCAC 07B .5443 SALES AND USE TAX CHART: E-502C: SIX PERCENT History Note: Authority G.S. 105-164.15; 105-262; Eff. January 3, 1984; Amended Eff. October 1, 1991; August 1, 1988; Repealed Eff. April 1, 1999.

17 NCAC 07B .5444 SEMIMONTHLY SALES AND USE TAX REPORT FORM: E-500D History Note: Authority G.S. 105-164.4; 105-164.16(b); 105-262; Eff. February 1, 1986; Amended Eff. October 1, 1993; October 1, 1990; Repealed Eff. April 1, 1999.

17 NCAC 07B .5445 COMMERCIAL LIVESTOCK/POULTRY FARMERS' CERT. FORM: E-599S History Note: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1987; Amended Eff. October 1, 1993; Repealed Eff. May 1, 1995.

17 NCAC 07B .5446 CERTIFICATE OF EXEMPTION FORM: E-599T History Note: Authority G.S. 105-164.4; 105-262; Eff. March 1, 1987; Repealed Eff. October 1, 1993.

17 NCAC 07B .5459 CLAIM FOR REFUND OF COUNTY SALES AND USE TAXES FORM: E-585E History Note: Authority G.S. 105-164.14; 105-164.15; 105-262; 105-264; Eff. October 1, 1991; Repealed Eff. April 1, 1999.

17 NCAC 07B .5460 USE TAX REPORT FORM: E-554 History Note: Authority G.S. 105-164.3; 105-164.6; 105-164.8; 105-262; Eff. June 1, 1992; Repealed Eff. April 1, 1999.

17 NCAC 07B .5461 CLAIM FOR REFUND OF STATE AND COUNTY SALES/USE TAXES FORM: E-585C History Note: Authority G.S. 105-164.14; 105-164.15; 105-262; Eff. October 1, 1993; Repealed Eff. April 1, 1999.

17 NCAC 07B .5462 RESERVED FOR FUTURE CODIFICATION

17 NCAC 07B .5463 CLAIM FOR REFUND OF WHITE GOODS DISPOSAL TAX FORM: E-585W History Note: Authority G.S. 105-164.14; 105-164.15; 105-187.23; 105-262; Eff. July 1, 1994; Repealed Eff. April 1, 1999.