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- N.C. Gen. Stat. § 105-164.13B · Food exempt from tax.
- N.C. Gen. Stat. §§ 105-164.13C, 105-164.13D · Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
- N.C. Gen. Stat. § 105-164.13E · Exemption for farmers.
- N.C. Gen. Stat. § 105-164.13F · Exemption for wildlife managers.
- N.C. Gen. Stat. § 105-164.14 · Certain refunds authorized.
- N.C. Gen. Stat. § 105-164.14A · Economic incentive refunds.
- N.C. Gen. Stat. § 105-164.14B · Repealed pursuant to former subsection (f) of this section, effective for sales made on or after January 1, 2014.
- N.C. Gen. Stat. § 105-164.15 · Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010.
- N.C. Gen. Stat. § 105-164.15A · Effective date of tax changes.
- N.C. Gen. Stat. § 105-164.16 · Returns and payment of taxes.
- N.C. Gen. Stat. § 105-164.16A · Reporting option for prepaid meal plans.
- N.C. Gen. Stat. §§ 105-164.17 through 105-164.18 · Repealed by Session Laws 1993, c. 450, ss. 8, 9.
- N.C. Gen. Stat. § 105-164.19 · Extension of time for making returns and payment.
- N.C. Gen. Stat. § 105-164.20 · Cash or accrual basis of reporting.
- N.C. Gen. Stat. § 105-164.21 · Repealed by Session Laws 1987, c. 622, s. 10.
- N.C. Gen. Stat. § 105-164.21A · Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
- N.C. Gen. Stat. § 105-164.21B · Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
- N.C. Gen. Stat. § 105-164.22 · Record-keeping requirements, inspection authority, and effect of failure to keep records.
- N.C. Gen. Stat. § 105-164.23 · Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
- N.C. Gen. Stat. § 105-164.24 · Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
- N.C. Gen. Stat. § 105-164.25 · Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
- N.C. Gen. Stat. § 105-164.26 · Presumption that sales are taxable.
- N.C. Gen. Stat. § 105-164.27 · Repealed by Session Laws 1961, c. 826, s. 2.
- N.C. Gen. Stat. § 105-164.27A · Direct pay permit.
- N.C. Gen. Stat. § 105-164.28 · Certificate of exemption.
- N.C. Gen. Stat. § 105-164.28A · Other exemption certificates.
- N.C. Gen. Stat. § 105-164.29 · Application for certificate of registration by wholesale merchants, retailers, and facilitators.
- N.C. Gen. Stat. § 105-164.29A · State government exemption process.
- N.C. Gen. Stat. § 105-164.29B · Information to counties and cities.
- N.C. Gen. Stat. § 105-164.30 · Secretary or agent may examine books, etc.
- N.C. Gen. Stat. § 105-164.31 · Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
- N.C. Gen. Stat. § 105-164.32 · Incorrect returns; estimate.
- N.C. Gen. Stat. §§ 105-164.33 through 105-164.34 · Repealed by Session Laws 1963, c. 1169, s. 3.
- N.C. Gen. Stat. § 105-164.35 · Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.
- N.C. Gen. Stat. § 105-164.36 · Repealed by Session Laws 1959, c. 1259, s. 9.
- N.C. Gen. Stat. § 105-164.37 · Bankruptcy, receivership, etc.
- N.C. Gen. Stat. § 105-164.38 · Tax is a lien.
- N.C. Gen. Stat. § 105-164.39 · Attachment.
- N.C. Gen. Stat. § 105-164.40 · Jeopardy assessment.
- N.C. Gen. Stat. § 105-164.41 · Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011.
- N.C. Gen. Stat. § 105-164.42 · Repealed by Session Laws 1959, c. 1259, s. 9.
- N.C. Gen. Stat. § 105-164.42A · Short title.
- N.C. Gen. Stat. § 105-164.42B · Definitions.
- N.C. Gen. Stat. § 105-164.42C · Authority to enter Agreement.
- N.C. Gen. Stat. § 105-164.42D · Relationship to North Carolina law.
- N.C. Gen. Stat. § 105-164.42E · Agreement requirements.
- N.C. Gen. Stat. § 105-164.42F · Cooperating sovereigns.
- N.C. Gen. Stat. § 105-164.42G · Effect of Agreement.
- N.C. Gen. Stat. § 105-164.42H · Certification of certified automated system and effect of certification.
- N.C. Gen. Stat. § 105-164.42I · Contract with certified service provider and effect of contract.
- N.C. Gen. Stat. § 105-164.42J · Performance standard for multistate seller.
- N.C. Gen. Stat. § 105-164.42K · Registration and effect of registration.
- N.C. Gen. Stat. § 105-164.42L · Liability relief for erroneous information or insufficient notice by Department.
- N.C. Gen. Stat. § 105-164.43 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-164.43A · (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
- N.C. Gen. Stat. § 105-164.43B · (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
- N.C. Gen. Stat. § 105-164.43C · Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.
- N.C. Gen. Stat. § 105-164.43D · Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.
- N.C. Gen. Stat. § 105-164.44 · Penalty and remedies of Article 9 applicable.
- N.C. Gen. Stat. § 105-164.44A · Repealed by Session Laws 1991, c. 45, s. 18.
- N.C. Gen. Stat. § 105-164.44B · Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011.
- N.C. Gen. Stat. § 105-164.44C · Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002.
- N.C. Gen. Stat. § 105-164.44D · Repealed by Session Laws 2015-241, s. 2.2(b), effective July 1, 2015.
- N.C. Gen. Stat. § 105-164.44E · (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
- N.C. Gen. Stat. § 105-164.44F · Distribution of part of telecommunications taxes to cities.
- N.C. Gen. Stat. § 105-164.44G · Repealed by Session Laws 2013-316, s. 3.1(b), effective January 1, 2014, and applicable to sales made on or after that date.
- N.C. Gen. Stat. § 105-164.44H · Transfer to State Public School Fund.
- N.C. Gen. Stat. § 105-164.44I · Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
- N.C. Gen. Stat. § 105-164.44J · Supplemental PEG channel support.
- N.C. Gen. Stat. § 105-164.44K · Distribution of part of tax on electricity to cities.
- N.C. Gen. Stat. § 105-164.44L · Distribution of part of tax on piped natural gas to cities.
- N.C. Gen. Stat. § 105-164.44M · Transfer to Highway Fund.
- N.C. Gen. Stat. §§ 105-164.45 through 105-164.58 · Repealed by Session Laws 1971, c. 77, s. 1.
- N.C. Gen. Stat. §§ 105-165 through 105-176 · Repealed by Session Laws 1957, c. 1340, s. 5.
- N.C. Gen. Stat. §§ 105-177 through 105-178 · Repealed by Session Laws 1951, c. 643, s.5.
- N.C. Gen. Stat. § 105-179 · Repealed by Session Laws 1957, c. 1340, s. 5.
- N.C. Gen. Stat. § 105-180 · Repealed by Session Laws 1951, c. 643, s. 5.
- N.C. Gen. Stat. § 105-181 · Repealed by Session Laws 1957, c. 1340, s. 5.
- N.C. Gen. Stat. § 105-182 · Repealed by Session Laws 1955, c. 1350, s. 19.
- N.C. Gen. Stat. §§ 105-183 through 105-187 · Repealed by Session Laws 1957, c. 1340, s. 5.
- N.C. Gen. Stat. § 105-187.1 · Definitions.
- N.C. Gen. Stat. § 105-187.2 · Highway use tax imposed.
- N.C. Gen. Stat. § 105-187.3 · Rate of tax.
- N.C. Gen. Stat. § 105-187.4 · Payment of tax.
- N.C. Gen. Stat. § 105-187.5 · Alternate tax for a limited possession commitment.
- N.C. Gen. Stat. § 105-187.6 · Exemptions from highway use tax.
- N.C. Gen. Stat. § 105-187.7 · Credits.
- N.C. Gen. Stat. § 105-187.8 · Refund for return of purchased motor vehicle.
- N.C. Gen. Stat. § 105-187.9 · Disposition of tax proceeds.
- N.C. Gen. Stat. § 105-187.10 · Penalties and remedies.
- N.C. Gen. Stat. § 105-187.11 · Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
- N.C. Gen. Stat. §§ 105-187.12 through 105-187.14 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.15 · Definitions.
- N.C. Gen. Stat. § 105-187.16 · Tax imposed.
- N.C. Gen. Stat. § 105-187.17 · Administration.
- N.C. Gen. Stat. § 105-187.18 · Exemptions.
- N.C. Gen. Stat. § 105-187.19 · Use of tax proceeds.
- N.C. Gen. Stat. § 105-187.20 · Definitions.
- N.C. Gen. Stat. § 105-187.21 · Tax imposed.
- N.C. Gen. Stat. § 105-187.22 · Administration.