{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.18","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.18","heading":"Exemptions.","body":"(a)\tThe taxes imposed by this Article do not apply to:\n(1)\tBicycle tires and other tires for vehicles propelled by human power.\n(2)\tRecapped tires.\n(3)\tTires sold for placement on newly manufactured vehicles.\n(b)\tExcept 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. (1991, c. 221, s. 1; 1991 (Reg. Sess., 1992), c. 867, s. 1; 1993, c. 364, s. 2; 2003-416, s. 19(a); 2010-166, s. 3.4.)","path":["","Article 5B. Scrap Tire Disposal Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.18.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"e9ba578aa7d33759f0b226ed92a0da2e43e9dec9520114c0f177353204f448e1","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.17","next":"us-nc/n.c.-gen.-stat.-105-187.19"},"notice":"GroundRules: Original legal text. Not legal advice."}