Statutes, codes, and regulations
NORTH CAROLINA ADMINISTRATIVE CODE
Title 17 - REVENUEChapter 07 - SALES AND USE TAXSubchapter B - STATE SALES AND USE TAX
Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS
Section 07B .1704 - GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS

17 N.C. Admin. Code 7B.1704

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Current through Register Vol. 39, No. 9, November 1, 2024
Section 07B .1704 - GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS

G.S. 105-164.14(c) lists the governmental entities eligible for annual refunds of sales and use tax paid on certain direct purchases. A governmental entity not listed in that subsection is not eligible for an annual refund. The governmental entities that are not eligible for an annual refund include the following:

(1) An alcoholic beverage control board.
(2) A community college established under G.S. 115D.
(3) A drainage district.
(4) A housing authority.

17 N.C. Admin. Code 07B .1704

Authority G.S. 105-164.6; 105-164.14; 105-262;
Eff. February 1, 1976;
Amended Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980.
Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; 105-264;
Eff. February 1, 1976;
Amended Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980.
Readopted by North Carolina Register Volume 38, Issue 13, January 2, 2024 effective 1/1/2024.