§ 105-187.22. Administration. - North Carolina Statutes

§105‑187.22.  Administration.

The privilege tax this Articleimposes on a white goods retailer is an additional State sales tax and theexcise tax this Article imposes on the storage, use, or consumption of a newwhite good in this State is an additional State use tax. Except as otherwiseprovided in this Article, these taxes shall be collected and administered inthe same manner as the State sales and use taxes imposed by Article 5 of thisChapter. As under Article 5 of this Chapter, the additional State sales taxpaid when a new white good is sold at retail is a credit against the additionalState use tax imposed on the storage, use, or consumption of the same whitegood. (1993, c. 471, s. 3; 1998‑24, s. 7; 2000‑109,s. 9(a).)