17 N.C. Admin. Code 7B.1605

Current through Register Vol. 39, No. 12, December 1, 2024

Section 07B .1605 - CLUBS: ASSOCIATIONS: ETC

Clubs, lodges, parents and teachers associations, scout councils and similar organizations which make regular retail sales of taxable tangible personal property must register with the Department of Revenue and pay the sales tax on such sales except as provided by G.S. 105-164.13(34) and G.S. 105-164.13(35).

17 N.C. Admin. Code 07B .1605

Authority G.S. 105-164.4; 105-262;
Eff. February 1, 1976;
Amended Eff. January 1, 1982; July 5, 1980.

Authority G.S. 105-164.4; 105-262;
Eff. February 1, 1976;
Amended Eff. January 1, 1982; July 5, 1980.