§ 105-164.12A. Electric golf cart and battery charger considered a single article. - North Carolina Statutes

§105‑164.12A.  Electric golf cart and battery charger considered a singlearticle.

The sale of an electric golfcart and a battery charger that is not physically attached to the golf cart isconsidered the sale of a single article of tangible personal property inimposing tax under this Article if the battery charger is designed to rechargethe golf cart and is sold to the purchaser of the golf cart when the golf cartis sold. (1985 (Reg. Sess., 1986), c. 901.)