{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.33","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.33","heading":"Exemptions and refunds.","body":"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. (1997-392, s. 4; 2003-416, s. 19(c); 2009-483, s. 5; 2010-166, s. 3.6.)","path":["","Article 5D. Dry-Cleaning Solvent Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.33.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"0491e6a5d898ec8f8aacdbf86504c450fca0d83c3ecc7738976118f6ee45c162","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.32","next":"us-nc/n.c.-gen.-stat.-105-187.34"},"notice":"GroundRules: Original legal text. Not legal advice."}