North Carolina Administrative Code

17 NCAC 04B .2205 SKI SLOPES: ICE SKATING AND ROLLER RINKS History Note: Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4517 Eff. July 1, 1990.

17 NCAC 04B .2206 ARCHERY RANGES History Note: Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990.

17 NCAC 04B .2207 SEVERAL OPERATORS AT ONE LOCATION History Note: Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4518 Eff. July 1, 1990.

17 NCAC 04B .2208 AMUSEMENT CENTER History Note: Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .2209 ELECTRONIC VIDEO GAMES History Note: Authority G.S. 105-66.1; 105-262; Eff. July 1, 1984; Repealed Eff. December 1, 1997.

SECTION .2300 - PACKINGHOUSES 17 NCAC 04B .2301 INDIVIDUAL EMPLOYING ONE PERSON History Note: Authority G.S. 105-70; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

SECTION .2600 - SODA FOUNTAINS: SOFT DRINK STANDS 17 NCAC 04B .2601 APPLICABILITY OF LICENSE TO ANOTHER History Note: Authority G.S. 105-79; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1979.

17 NCAC 04B .2602 PRISON CAMPS History Note: Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4506 Eff. July 1, 1990.

17 NCAC 04B .2603 VETERANS CLUBS History Note: Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Transferred and Recodified to 17 NCAC 4B .4507 Eff. July 1, 1990.

17 NCAC 04B .2604 COMMISSARY History Note: Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4508 Eff. July 1, 1990.

17 NCAC 04B .2605 MUNICIPALITY History Note: Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4509 Eff. July 1, 1990.

17 NCAC 04B .2606 DISPENSER OPERATOR NOT LIABLE History Note: Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Repealed Eff. October 30, 1981.

SECTION .2800 - PIANOS: ORGANS: VICTROLAS: RECORDS: RADIOS: ACCESSORIES 17 NCAC 04B .2801 FREE RECORD WITH PURCHASE OF MERCHANDISE History Note: Authority G.S. 105-82; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Transferred and Recodified to 17 NCAC 4B .4519 Ef…

17 NCAC 04B .2802 FLASHLIGHT BATTERIES History Note: Authority G.S. 105-82; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4520 Eff. July 1, 1990.

17 NCAC 04B .2803 MUSICAL TAPES History Note: Authority G.S. 105-82; 105-262; Eff. June 11, 1977; Repealed Eff. September 20, 1977.

17 NCAC 04B .2804 SHORTWAVE RADIOS History Note: Authority G.S. 105-82; 105-262; Eff. June 11, 1977; Transferred and Recodified to 17 NCAC 4B .4521 Eff. July 1, 1990.

SECTION .2900 - INSTALLMENT PAPER DEALER 17 NCAC 04B .2901 LIEN IN THIS STATE History Note: Authority G.S. 105-83; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .2902 LIABILITY FOR DIRECT LOANS A person who makes direct loans and who also buys installment paper is subject to both G.S. 105-83 and G.S. 105-88. History Note: Authority G.S. 105-83; 105-88; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; Pursuant to G.S…

17 NCAC 04B .2903 installment paper dealer quarterly return (a) "Installment paper dealer" means a person required to file a return pursuant to G.S. 105-83. (b) Installment paper dealers shall file their quarterly return using Form B-203. (c) Form B-203 requires the following: (1…

17 NCAC 04B .2904 TOTAL FACE VALUE The installment paper dealer tax applies to the total face value of the paper, which value is the sum of the principal shown on the face of the paper plus any accrued interest. History Note: Authority G.S. 105-83; 105-262; Eff. June 11, 1977; Am…

17 NCAC 04B .2905 NONRESIDENT ENGAGED IN BUSINESS G.S. 105-83 does not impose a tax on the business of dealing in, buying and/or discounting installment paper which is engaged in exclusively in a foreign state. When any of the activity incident to such business occurs in North Ca…

17 NCAC 04B .3003 SHIRTS OR UNIFORMS History Note: Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .3004 INDUSTRIAL RAGS AND WIPERS History Note: Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997.

17 NCAC 04B .3005 HOME-SIZE MACHINES History Note: Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990.

17 NCAC 04B .3006 DIAPER SERVICES History Note: Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997.

17 NCAC 04B .3007 APARTMENT OWNER EXEMPTION History Note: Authority G.S. 105-85; 105-262; Eff. June 11, 1977; Repealed Eff. October 30, 1981.

SECTION .3300 - LOAN AGENCIES OR BROKERS 17 NCAC 04B .3301 REAL ESTATE LOANS: LOANING OWN FUNDS A person who, as agent, engages in the business of negotiating real estate loans using funds belonging to his loan correspondents is subject to real estate license tax under G.S. 105-4…

17 NCAC 04B .3302 REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERAL A person who negotiates real estate loans for others and also includes as part of the collateral mortgages on automobiles or other personal property is subject to loan agency license under G.S. 105-88 and real esta…

17 NCAC 04B .3405 CITY-WIDE LICENSE History Note: Authority G.S. 105-89; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

SECTION .3700 - PLUMBERS: HEATING CONTRACTORS: AND ELECTRICIANS 17 NCAC 04B .3701 AIR CONDITIONING TAXABLE UNDER G.S. 105-54 History Note: Authority G.S. 105-91; 105-54; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

17 NCAC 04B .3702 ONE LICENSE COVERS ALL ACTIVITIES LISTED History Note: Authority G.S. 105-91; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997.

17 NCAC 04B .3703 ONE-HALF RATE History Note: Authority G.S. 105-91; 105-262; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981.

17 NCAC 04B .3704 STRUCTURES SUPPORTING ELECTRICAL FIXTURES History Note: Authority G.S. 105-91; 105-262; Eff. June 11, 1977; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997.

SECTION .3900 - MANUFACTURERS OF ICE CREAM 17 NCAC 04B .3901 RETAIL LICENSE History Note: Authority G.S. 105-97; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .3902 ICE CREAM DEFINED FOR THIS SECTION History Note: Authority G.S. 105-97; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997.

17 NCAC 04B .3903 MOBILE UNITS History Note: Authority G.S. 105-97; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990.

SECTION .4000 - BRANCH OR CHAIN STORES 17 NCAC 04B .4001 ABC STORES History Note: Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997.

17 NCAC 04B .4002 BAKERY THRIFT STORES History Note: Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .4006 FERTILIZERS: SEED: ETC. History Note: Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04B .4103 MOTOR FUEL NOT FOR HIGHWAY PURPOSES History Note: Authority G.S. 105-99; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

17 NCAC 04B .4521 SHORTWAVE RADIOS History Note: Authority G.S. 105-102.5; 105-262; Eff. June 11, 1977; 17 NCAC 4B .4521 is Transferred and Recodified from 17 NCAC 4B .2804 Eff. July 1, 1990; Amended Eff. July 1, 1990; Repealed Eff. December 1, 1997.

SUBCHAPTER 04C - TOBACCO PRODUCTS TAX SECTION .0100 - GENERAL PROVISIONS 17 NCAC 04C .0101 DEFINITIONS In addition to those definitions as set out in G.S. 105-113.4, the following terms and phrases as used in this Subchapter have the following meanings: (1) "Article 2A" means the…

17 NCAC 04C .0104 APPLICATION OR RENEWAL REQUIREMENTS FOR applicants and licensees under Article 2a (a) A distributor obtaining, renewing, or updating a license pursuant to G.S. 105-113.12 shall use Form B-A-2. (b) A wholesale dealer or retail dealer obtaining, renewing, or updat…

SECTION .0200 - CIGARETTE DISTRIBUTOR'S LICENSE 17 NCAC 04C .0201 APPLICATION or renewal requirements for a DISTRIBUTOR'S license; duty to update (a) A distributor obtaining, renewing, or updating a license pursuant to G.S. 105-113.12 shall use Form B-A-2 as set forth in Rule .01…

17 NCAC 04C .0204 EXHIBIT OF LICENSE History Note: Authority G.S. 105-113.17; 105-262; Eff. February 1, 1976; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 04C .0205 DISTRIBUTOR TO NOTIFY MANUFACTURER It shall be the responsibility of each cigarette distributor to notify the cigarette manufacturers from whom non-tax-paid cigarettes are purchased or received of the cigarette distributor's license issued by the Secretary and o…

17 NCAC 04C .0405 METER MACHINE MAINTENANCE History Note: Authority G.S. 105-113.23; 105-262; Eff. June 11, 1977; Repealed Eff. January 1, 1994.

17 NCAC 04C .0504 INTERSTATE CIGARETTE SALES; LICENSURE (a) A nonresident purchaser is not required to obtain a license under G.S. 105-113.12 if it accepts delivery of non-tax-paid cigarettes in this State and all the following apply: (1) The nonresident purchaser receives non-ta…

17 NCAC 04C .0505 LIMITED TIME TO AFFIX TAXPAID INDICIA (STAMPS AND IMPRINTS) History Note: Authority G.S. 105-113.20; 105-262; Eff. October 1, 1991; Repealed Eff. January 1, 1994.

SECTION .0600 - CIGARETTE MANUFACTURER 17 NCAC 04C .0601 SALES TO LICENSED DISTRIBUTORS History Note: Authority G.S. 105-113.10; 105-113.37; Eff. February 1, 1976; Repealed Eff. October 30, 1981.