§ 105-164.21A: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
§ 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
Repealed by Session Laws 1987, c. 622, s. 10
Known as the North Carolina Sales and Use Tax Act
The act spans §§ 105–105 (84 sections).
§ 105-164.21A: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
§ 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
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.