§ 105-187.32. (See note for repeal of Article) Administration. - North Carolina Statutes

§ 105‑187.32.  (See notefor repeal of Article) Administration.

The privilege tax this Articleimposes on a dry‑cleaning solvent retailer is an additional State salestax, and the excise tax this Article imposes on the storage, use, orconsumption of dry‑cleaning solvent by a dry‑cleaning facility inthis State is an additional State use tax. Except as otherwise provided in thisArticle these taxes shall be collected and administered in the same manner asthe State sales and use taxes imposed by Article 5 of this Chapter. As underArticle 5 of this Chapter, the additional State sales tax paid when dry‑cleaningsolvent is sold at retail is a credit against the additional State use taximposed on the storage, use, or consumption of the same dry‑cleaningsolvent.  (1997‑392,s. 4; 2009‑483, s. 5.)