§ 105-187.21. Tax imposed. - North Carolina Statutes

§105‑187.21.  Tax imposed.

A privilege tax is imposed ona white goods retailer at a flat rate for each new white good that is sold bythe retailer. An excise tax is imposed on a new white good purchased outsidethe State for storage, use, or consumption in this State. The rate of theprivilege tax and the excise tax is three dollars ($3.00). These taxes are inaddition to all other taxes. (1993, c. 471, s. 3; 1998‑24,ss. 1, 7; 2000‑109, s. 9(a).)