N.C. Gen. Stat. § 105-187.18
Exemptions
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
(1) The taxes imposed by this Article do not apply to: Bicycle tires and other tires for vehicles propelled by human power.
(1) The taxes imposed by this Article do not apply to: Bicycle tires and other tires for vehicles propelled by human power.
(2) Recapped tires.
(2) Recapped tires.
(3) Tires sold for placement on newly manufactured vehicles.
(3) Tires sold for placement on newly manufactured vehicles.
(4) Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article.
(4) Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article.
History
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.