§ 105-187.18. Exemptions. - North Carolina Statutes

§ 105‑187.18. Exemptions.

(a)        The taxes imposedby this Article do not apply to:

(1)        Bicycle tires andother tires for vehicles propelled by human power.

(2)        Recapped tires.

(3)        Tires sold forplacement on newly manufactured vehicles.

(b)        Except for the exemptionfor sales a state cannot constitutionally tax, the exemptions in G.S. 105‑164.13and the refunds allowed in G.S. 105‑164.14 do not apply to the taxesimposed 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).)