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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 07
Subchapter B

State Sales and Use Tax

Subchapter B - State Sales and Use TaxSubchapter B - State Sales and Use Tax

Subchapter A - Divisional Rules Subchapter C - Local Government: Mecklenburg County: Supplemental Local Government and Additional Supplemental Local Government Sales and Use Tax Acts

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SALT Matrix

State Sales and Use Tax

Section .0100 - General ProvisionsRule 07B .0101 - Rule 07B .0126

Section .0200 - General Application of Law to Manufacturing and Industrial ProcessingRule 07B .0201 - Rule 07B .0207

Section .0300 - Specific Tangible Personalty Classified for Use by Industrial UsersRule 07B .0301 - Rule 07B .0302

Section .0400 - Specific IndustriesRule 07B .0401 - Rule 07B .0407

Section .0500 - Exempt Sales to ManufacturersRule 07B .0501 - Rule 07B .0503

Section .0600 - Sales of Mill Machinery and AccessoriesRule 07B .0601 - Rule 07B .0634

Section .0700 - Specific Industry PurchasesRule 07B .0701 - Rule 07B .0716

Section .0800 - Adjustments: Replacements: Alterations and Installation SalesRule 07B .0801 - Rule 07B .0811

Section .0900 - Advertising and Advertising Agencies: Public Relations FirmsRule 07B .0901 - Rule 07B .0904

Section .1000 - Barbers: Beauty Shop Operators: Shoe Repairmen: Watch RepairmenRule 07B .1001 - Rule 07B .1003

Section .1100 - Qualifying and Conditional FarmersRule 07B .1101 - Rule 07B .1123

Section .1200 - Hotels: Motels: Tourist Camps and Tourist CabinsRule 07B .1201 - Rule 07B .1203

Section .1300 - Sales in Interstate CommerceRule 07B .1301 - Rule 07B .1305

Section .1400 - Sales of Medicines: Drugs and Medical SuppliesRule 07B .1401 - Rule 07B .1406

Section .1500 - Finance Companies: Finance Charges and Carrying ChargesRule 07B .1501 - Rule 07B .1502

Section .1600 - Sales to or by Hospitals: Educational: Charitable or Religious Institutions: Etc.: and Refunds TheretoRule 07B .1601 - Rule 07B .1605

Section .1700 - Sales to or by the State: Counties: Cities: and Other Political SubdivisionsRule 07B .1701 - Rule 07B .1706

Section .1800 - Hospitals and Similar InstitutionsRule 07B .1801 - Rule 07B .1805

Section .1900 - Tire Recappers and Retreaders: Tire and Tube RepairsRule 07B .1901 - Rule 07B .1907

Section .2000 - Sales and Gifts by Employers to EmployeesRule 07B .2001 - Rule 07B .2002

Section .2100 - Electricity: Piped Natural Gas: Bottled Gas: Coal: Coke: Fuel Oil: Oxygen: Acetylene: Hydrogen: Liquefied Petroleum Gas and Other CombustiblesRule 07B .2101 - Rule 07B .2105

Section .2200 - Food and Food Products for Human ConsumptionRule 07B .2201 - Rule 07B .2213

Section .2300 - Sales to Out‑of‑state Merchants for ResaleRule 07B .2301 - Rule 07B .2303

Section .2400 - VeterinariansRule 07B .2401 - Rule 07B .2402

Section .2500 - Furniture and Storage WarehousemenRule 07B .2501 - Rule 07B .2504

Section .2600 - Liability of Contractors: Use Tax on Equipment Brought Into State: Building MaterialsRule 07B .2601 - Rule 07B .2612

Section .2700 - Dentists: Dental Laboratories and Dental Supply HousesRule 07B .2701 - Rule 07B .2703

Section .2800 - Florist: Nurseries: GreenhousesRule 07B .2801 - Rule 07B .2802

Section .2900 - Vending MachinesRule 07B .2901 - Rule 07B .2903

Section .3000 - Articles Taken in Trade: Trade-ins: Repossesions: Returned Merchandise: Used or Secondhand MerchandiseRule 07B .3001 - Rule 07B .3013

Section .3100 - Radio and Television StationsRule 07B .3101 - Rule 07B .3107

Section .3200 - Telecommunications and Telegraph CompaniesRule 07B .3201 - Rule 07B .3204

Section .3300 - Orthopedic AppliancesRule 07B .3301 - Rule 07B .3306

Section .3400 - Memorial Stone and Monument Dealers and Monument ManufacturersRule 07b .3401 - Rule 07B .3404

Section .3500 - Machinists: Foundrymen: and Pattern MakersRule 07B .3501 - Rule 07B .3506

Section .3600 - Funeral ExpensesRule 07B .3601 - Rule 07B .3603

Section .3700 - Lubricants: Oils and GreasesRule 07b .3701 - Rule 07B .3703

Section .3800 - Promotional Items: GiftsRule 07B .3801 - Rule 07B .3804

Section .3900 - Containers: Wrapping: Packing and Shipping MaterialsRule 07B .3901 - Rule 07B .3911

Section .4000 - Fertilizer: Seeds: Feed and InsecticidesRule 07B .4001 - Rule 07B .4011

Section .4100 - Artists: Art Dealers: Photographers: Etc.Rule 07B .4101 - Rule 07B .4110

Section .4200 - Sales to the United States Government or Agencies ThereofRule 07B .4201 - Rule 07B .4210

Section .4300 - Refunds to Interstate CarriersRule 07B .4301 - Rule 07B .4303

Section .4400 - Lease or RentalRule 07B .4401 - Rule 07B .4416

Section .4500 - Laundries: Dry Cleaning Plants: Launderettes: Linen Rentals: and Solicitors for Such BusinessesRule 07B .4501 - Rule 07B .4515

Section .4600 - Motor Vehicles and BoatsRule 07B .4601 - Rule 07B .4619

Section .4700 - Printers and Newspaper or Magazine PublishersRule 07B .4701 - Rule 07B .4718

Section .4800 - Basis of ReportingRule 07B .4801 - Rule 07B .4803

Section .4900 - Transportation ChargesRule 07B .4901 - Rule 07B .4902

Section .5000 - Eyeglasses, Contact Lenses, and Other Optical Aids and SuppliesRule 07B .5001 - Rule 07B .5004

Section .5100 - Leased Departments and Transient SellersRule 07B .5101 - Rule 07B .5102

Section .5200 - Baby Chicks and PoultsRule 07B .5201 - Rule 07B .5202

Section .5300 - Certificate of Authority: Bond RequirementsRule 07B .5301 - Rule 07B .5302

Section .5400 - Forms Used for Sales and Use Tax PurposesRule 07B .5401 - Rule 07B .5463