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NORTH CAROLINA STATUTES AND CODES

§ 25A-4. "Goods" defined.

§25A‑4.  "Goods" defined.

(a)        "Goods"means all things which are moveable at the time of the sale or at the time thebuyer takes possession, including goods not in existence at the time thetransaction is entered into and goods which are furnished or used at the timeof sale or subsequently in modernization, rehabilitation, repair, alteration,improvement or construction on real property so as to become a part thereofwhether or not they are severable therefrom. "Goods" also includesmerchandise certificates.

(b)        "Merchandisecertificate" means a writing issued by a seller not redeemable in cash andusable in its face amount in lieu of cash in exchange for goods and services. (1971,c. 796, s. 1.)

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