The sale of an electric golf cart and a battery charger that is not physically attached to the golf cart is considered the sale of a single article of tangible personal property in imposing tax under this Article if the battery charger is designed to recharge the golf cart and is sold to the purchaser of the golf cart when the golf cart is sold.
N.C. Gen. Stat. § 105-164.12A
Electric golf cart and battery charger considered a single article
Known as the North Carolina Sales and Use Tax Act
The act spans §§ 105-164.1 to 105-182 (84 sections).
1985 (Reg
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.