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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article5. Sales and Use Tax |
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Part3. Exemptions and Exclusions |
| § 105-164.13. Retail sales and use tax |
| § 105-164.13A. Service charges on food, beverages, or prepared food |
| § 105-164.13B. Food exempt from tax |
| §§ 105-164.13C, 105-164.13D. Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014 |
| § 105-164.13E. Exemption for farmers |
| § 105-164.14. Certain refunds authorized |
| § 105-164.14A. Economic incentive refunds |
| § 105-164.14B. (Repealed for sales made on or after January 1, 2014) Certain industrial facilities refunds |