17 N.C. Admin Code 07B .3011 - Used Property Sold for Repair Charges

Rule 07b .3011 - Used Property Sold for Repair Charges

The retail sale of taxable tangible personal property that is left with merchants for repair or storage and is sold to satisfy repair or storage charges because the owners fail to reclaim it within a stipulated period of time is subject to the applicable statutory state and local sales or use tax.

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