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    1. Tax Library
    2. NC
    3. North Carolina Administrative Code
    4. Title 17
    5. Chapter 07
    6. Subchapter B
    7. Section .0100

    General Provisions

    Section .0100 - General ProvisionsSection .0100 - General Provisions
    PreviousSection .0200 - General Application of Law to Manufacturing and Industrial Processing
    Rule 07b .0101 - Imposition of and Liability for Collecting and Remitting TaxRule 07b .0102 - DefinitionsRule 07b .0103 - Licenses RequiredRule 07b .0104 - Registration and ReturnsRule 07b .0105 - Measure of Tax DueRule 07b .0106 - Certificates of Exemption: Sales for ResaleRule 07b .0107 - Records Required to Be KeptRule 07b .0108 - Trade Discounts and Cash DiscountsRule 07b .0109 - Application of Tax to Fish BaitRule 07b .0110 - Charter Boat OperatorsRule 07b .0111 - Stamps, Coins, Etc.Rule 07b .0112 - Occasional and Isolated SalesRule 07b .0113 - Auctioneers and Auction SalesRule 07b .0114 - Blind MerchantsRule 07b .0115 - Research ServicesRule 07b .0116 - Computer SoftwareRule 07b .0117 - Property Transfers Between DivisionsRule 07b .0118 - Change in OwnershipRule 07b .0119 - Interest on AssessmentsRule 07b .0120 - Transferee LiabilityRule 07b .0121 - Bankrupt's LiabilityRule 07b .0122 - CouponsRule 07b .0123 - Commercial Fishermen – Certificate of ExemptionRule 07b .0124 - Erroneous InformationRule 07b .0125 - Flea MarketsRule 07b .0126 - Holy Bibles
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