17 N.C. Admin. Code 7B.3910

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

Section 07B .3910 - RETURNABLE CONTAINERS

Pursuant to G.S. 105-164.13(23), when a person sells tangible personal property in returnable containers without charging for the use of the containers for a specified time but, at the expiration of the specified time, the containers enter a period of overdue detention and a penalty is charged to encourage the return of the containers, the charge is not subject to sales and use tax.

17 N.C. Admin. Code 07B .3910

Authority G.S. 105-164.4; 105-164.13; 105-262;
Eff. February 1, 1976;
Amended Eff. August 1, 1998.

Authority G.S. 105-164.4; 105-164.13; 105-262; 105-264; 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, 1998.

Readopted by North Carolina Register Volume 38, Issue 13, January 2, 2024 effective 1/1/2024.