North Carolina General Statutes § 105-187.18 Exemptions

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

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

(2)        Recapped tires.

(3)        Tires sold for placement on newly manufactured vehicles.

(b)        Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed 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); 2010-166, s. 3.4.)

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Last modified: March 23, 2014