17 N.C. Admin. Code 04C .1706 - ORIGINAL SELLER NOT LIABLE FOR TAX
The wholesale dealer, who relies on the prior written exempt intent of its customer, is not required to pay tax on the designated sales when filing a monthly report. However, the wholesaler must pay the tax due on all other taxable sales.
Notes
Eff. June 1, 1992;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
Eff. June 1, 1992.
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