2010 North Carolina Code
Chapter 105 Taxation.
Article 5B - Scrap Tire Disposal Tax.
105-187.18. Exemptions.
105‑187.18. Exemptions.
(a) The taxes imposed by this Article do not apply to:
(1) Bicycle tires and other tires for vehicles propelled by human power.
(2) Recapped tires.
(3) Tires sold for placement on newly manufactured vehicles.
(b) 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. (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.)
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