17 N.C. Admin. Code 7B.2204

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

Section 07B .2204 - MEALS ON TRAINS: PLANES: ETC

Sales of prepared foods or meals by railroads, Pullman cars, steamships, airlines or other transportation company diners, while within this state, are subject to the applicable statutory state and local sales or use tax.

17 N.C. Admin. Code 07B .2204

Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991.

Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991.