§ 105-187.33 - (See note for repeal of Article) Exemptions and refunds.

NC Gen Stat § 105-187.33 (2019) (N/A)
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105-187.33. (See note for repeal of Article) Exemptions and refunds.

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.