Statutes, codes, and regulations
NORTH CAROLINA ADMINISTRATIVE CODE
Title 17 - REVENUEChapter 07 - SALES AND USE TAXSubchapter B - STATE SALES AND USE TAX
Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION
Section 07B .2212 - SALES OF FISH AND OTHER SEAFOODS

17 N.C. Admin. Code 7B.2212

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Current through Register Vol. 39, No. 12, December 1, 2024
Section 07B .2212 - SALES OF FISH AND OTHER SEAFOODS
(a) A person making retail sales of fish or other seafood shall collect and remit sales and use tax on the sales price of the fish or other seafood unless exempt under Paragraph (b) of this Rule. The rates of sales and use tax on fish and other seafood are as follows:
(1) Fish or other seafood sold for ingestion or chewing by humans and that is consumed for its taste or nutritional value is subject to the two percent local food rate of sales and use tax, imposed by Articles 39, 40, and 42 of Chapter 105 of the North Carolina General Statutes, unless the fish or other seafood is prepared food.
(2) Fish or other seafood meeting the definition of prepared food in G.S. 105-164.4L is subject to sales and use tax, pursuant to G.S. 105-164.4.
(3) Live fish or other seafood not intended for human consumption, such as pet fish or fish for ponds, is subject to sales and use tax, pursuant to G.S. 105-164.4.
(4) Fish or other seafood sold for bait is subject to sales and use tax, pursuant to G.S. 105-164.4.
(5) Other sales of fish or other seafood are subject to sales and use tax, pursuant to G.S. 105-164.4.
(b) Pursuant to G.S. 105-164.13(7), sales of fish or other seafood in its original or unmanufactured state by a person selling in the capacity of a producer, such as an angler or fisher selling in that capacity, are exempt from sales and use tax.

17 N.C. Admin. Code 07B .2212

Authority G.S. 105-164.4; 105-164.13; 105-262; 105-467; Article 39; Article 40; Article 42;
Article 43; Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991.
Authority G.S. 105-164.3; 105-164.4; 105-164.4L; 105-164.13; 105-262; 105-264; 105-467; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538;
Eff. February 1, 1976;
Amended Eff. August 1, 2009; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991.
Readopted by North Carolina Register Volume 38, Issue 13, January 2, 2024 effective 1/1/2024.