There is a newer version of the North Carolina General Statutes
2015 North Carolina General Statutes
Chapter 105 - Taxation.
Article 5D - Dry-Cleaning Solvent Tax.
§ 105-187.33 - 33. (See note for repeal of Article) Exemptions and refunds.
NC Gen Stat § 105-187.33 (2015) What's This?
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. (1997-392, s. 4; 2003-416, s. 19(c); 2009-483, s. 5; 2010-166, s. 3.6.)
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