N.C. Gen. Stat. § 105-187.21

Current through Session Law 2024-58
Section 105-187.21 - Tax imposed

A privilege tax is imposed on a white goods retailer at a flat rate for each new white good that is sold by the retailer. An excise tax is imposed on a new white good purchased for storage, use, or consumption in this State. The rate of the privilege tax and the excise tax is three dollars ($3.00). These taxes are in addition to all other taxes.

N.C. Gen. Stat. § 105-187.21

Amended by 2016 N.C. Sess. Laws 5,s. 3.20-a, eff. 7/1/2016.
1993, c. 471, s. 3; 1998-24, ss. 1, 7; 2000-109, s. 9(a).