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A B C D E F G H I J L M N O P Q R S T U V W Y

ACCOUNTS RECEIVABLE, SALES OF	45-3
ACCRUAL BASIS OF ACCOUNTING	45-2
ACETYLENE AND OTHER FUELS AND COMBUSTIBLES	39-1
ADMINISTRATION - DEFINED	57-1 A.3.
ADVERTISING AND ADVERTISING AGENCIES	24-1
ADVERTISING ARTISTS	24-2
AFTER-WARRANTY ADJUSTMENTS AND RECALLS	41-1
AGRICULTURAL - DEFINED	10-1 C.
AGRICULTURAL EXEMPTIONS AND EXCLUSIONS	8-1
AGRICULTURAL OFFICES - GOVERNMENTAL	37-6
AIR CARRIERS - INTERSTATE PASSENGER	43-6
AIR CONDITIONING CONTRACTORS	31-3
AIR COURIER - INTERSTATE	43-5
AIRCRAFT, RAILWAY CARS AND LOCOMOTIVES	29-4, 35-9
ALCOHOLIC BEVERAGE CONTROL BOARDS	18-2 E.2.
ALCOHOLIC BEVERAGES	34-23
ALTERATIONS AND REPAIRS	41-5, 41-6
ALTERATIONS, REPAIR AND STORAGE OF GARMENTS	33-7
ALTERNATE GROSS RECEIPTS TAX (HIGHWAY USE TAX)	1-1C, 1-4, 23-8, 35-1
ANCILLARY SERVICE	1-4 B.1, 21-1
ANIMAL - DEFINED	8-3
ANIMALS AND ANIMAL CAGES	58-24
ANTIFREEZE FOR USE IN TRACTOR TIRES	8-8
ARCHITECTS	32-7 C.
ARTICLES TAKEN IN TRADE	34-1C, 40-1
ARTISTS AND ART DEALERS	32-1
ASPHALT PLANTS, CONCRETE PLANTS & WEIGH HOPPERS SOLD TO CONTRACTORS	31-4, 59-2
ASSIGNMENT OF LEASE	23-10
AUCTIONEERS AND AUCTION SALES	34-5
AUDIOVISUAL MASTER TAPES	20-6
AUTOMOBILES
BODY REPAIR SHOPS	35-7
CAMPER TRAILERS AND SLIDE-IN CAMPERS	35-6
CAR WASH OPERATORS	34-19
FIRE TRUCKS AND ACCESSORIES THERETO	35-2
LEASE OR RENTAL OF	23-8
PARTS FROM JUNKED MOTOR VEHICLES	35-5
SERVICE STATIONS - GARAGES	35-7
SPECIAL EQUIPMENT - ACCESSORIES	35-3
SPECIAL MOBILE EQUIPMENT	35-4
AUTOMOTIVE REPAIR SHOPS	35-7
AVIATION FUEL	39-3

BABY CHICKS AND POULTS	8-1 A., 8-18
BAD DEBTS - WORTHLESS ACCOUNTS	45-4
BALER TWINE	8-1, 8-2
BANKRUPT'S LIABILITY	34-13
BARBER AND BEAUTY SHOPS	25-1
BARGAINING DISCOUNTS	34-1
BARTER - GRAIN EXCHANGED FOR FLOUR	34-20
BASIS OF REPORTING - CASH OR ACCRUAL BASIS	45-2, 45-3
BED AND BREAKFAST INNS	19-10, 27-1, 27-3
BLOOD PRODUCTS AND HUMAN TISSUE	11-5
BLUEPRINTS AND PHOTOSTATIC COPIES	32-7
BOARDS OF EDUCATION - REFUNDS	18-2 A.
BOATS, BOAT TRAILERS, PARTS AND ACCESSORIES THERETO	35-8
BOATS - WHITE GOODS DISPOSAL TAX	29-1D
BOOKBINDERS AND BOOKBINDING SUPPLIES FOR USE BY PRINTERS	7-15
BOTTLE DEPOSITS	59-1 A.
BOTTLING PLANTS	59-1
BOWLING ALLEY AND SKATING RINK FEES	23-15
BREAD USED FOR FEED	10-8
BROADCASTING EQUIPMENT AND ACCESSORIES	20-2, 20-3
BUILDING MATERIALS	31-8, 31-10
BULLETS AND SHELLS - RELOADING	41-9
BUNDLED TRANSACTIONS (EFFECTIVE OCTOBER 1, 2007)	34-25

CABINETMAKERS	41-3
CABLE SERVICE PROVIDERS	1-1B, 20-1
CAR WASH BUSINESSES	34-19
CARPET DEALERS AND CARPET CONTRACTORS	31-2
CARRYING CHARGES - INTEREST CHARGES	34-18
CASH BASIS OF REPORTING	45-3
CASH DISCOUNT	34-1
CASUAL OR ISOLATED SALES OF HOUSEHOLD GOODS, ETC.	34-3, 34-4
CATALOG SALES - USE TAX PURCHASER'S RESPONSIBILITY	48-3 B.
CATERERS	19-3
CAUSE OF ACTION - PROCEDURES FOR CLAIMING REFUNDS AND CREDITS	34-21
CELLULAR TELEPHONES COMPANIES	21-2
CELLULAR TELEPHONES AND OTHER SIMILAR PROPERTY	21-3
CERTIFICATE OF REGISTRATION–LICENSE	1-3A
CERTIFICATES
DIRECT PAY PERMITS	46-1, 46-2, 46-3
DIRECT PAY PERMITS - WHITE GOODS	29-1E
PURCHASER'S AFFIDAVIT OF EXPORT, FORM E-599C	42-2
STREAMLINED SALES AND USE TAX AGREEMENT CERTIFICATE OF EXEMPTION, FORM E-595E	52-1
CHAMBER OF COMMERCE	17-1 C.2.
CHANGE IN OWNERSHIP	34-11
CHARITABLE, NONPROFIT ENTITIES, RELIGIOUS ORGANIZATIONS, ETC.
CLUBS, LODGES, ASSOCIATIONS, ETC. - RETAIL SALES BY	17-4
EXEMPT SALES, TAXABLE SALES AND PURCHASES	17-1
PARENTS AND TEACHERS ASSOCIATIONS	17-3
REFUNDS TO NONPROFIT ENTITIES	17-2
CHEMICALS - CALCIUM CHLORIDE, SALT AND AMMONIA	58-21
CHEMICALS FOR BOILERS	58-15
CHEMICALS USED IN PRINTING	7-5
CHEROKEE INDIAN RESERVATION	37-9
CHICKS, POULTS AND EGGS - EXEMPT AND TAXABLE SALES	8-18
CHIROPRACTORS - NUTRITIONAL SUPPLEMENTS SOLD BY	11-1 A2
CHURCHES OR RELIGIOUS INSTITUTIONS AND ORGANIZATIONS	17-1, 17-2
CIRCULARS AND PAMPHLETS	7-1
CIVIC CLUBS	17-1 C.
CIVIL AIR PATROL	18-4
CLOCK, WATCH REPAIRMEN	25-3
CLOTHING ALTERATIONS	41-6
CLOTHING: SAFETY EQUIPMENT	33-4, 59-11J
CLUBS, LODGES, ASSOCIATIONS, ETC. - RETAIL SALES BY	17-4
COAL, COKE AND OTHER FUELS	39-1
COIN-OPERATED LAUNDRIES	33-1
COIN-OPERATED VENDING MACHINES	19-9, 33-4 B.
COINS, STAMPS, ETC. - RELATED COLLECTIBLES	34-3
COMBUSTIBLE SOOT REMOVERS	58-16
COMMERCIAL ANIMAL FARMERS - SALES TO	8-1, 8-3
COMMERCIAL CABLE TELEVISION COMPANIES	20-2
COMMERCIAL FISHERMEN	8-19
COMMERCIAL FISHERMEN - LUMBER SOLD TO	31-9
COMMERCIAL LOGGERS	59-22
COMMERCIAL PRINTERS AND PUBLISHERS	7-1
COMMERCIAL RADIO AND TELEVISION COMPANIES	20-1, 20-3
COMMON AND CONTRACT CARRIERS	43-2
COMMUNITY COLLEGES - REFUNDS	18-2 E.
COMPLIMENTARY MEALS BY HOTELS, MOTELS, INNS, ETC.	19-10
COMPUTERS
CANNED OR PREWRITTEN PROGRAMS	28-2.
COMPUTER HARDWARE AND BASIC OPERATIONAL PROGRAMS	28-1
COMPUTER SERVICES	28-3
COMPUTER SOFTWARE	28-2
CUSTOM COMPUTER SOFTWARE	28-2
ENHANCEMENTS FOR CANNED COMPUTER SOFTWARE	28-2 B.
LUMP SUM MAINTENANCE AGREEMENTS	28-4
TIME SHARING	28-3 B.
CONCRETE MANUFACTURERS OR READY-MIXED CONCRETE PLANTS	59-2
CONCRETE PLANTS SOLD TO CONTRACTORS	31-4
CONDITIONAL SALES CONTRACT	23-14
CONSIGNMENT SALES	34-6
CONTACT LENS AND SUPPLIES	15-2
CONTAINERS & MATERIALS USED IN WRAPPING, PACKING & SHIPPING
CONTAINERS AND WRAPPING, PACKING AND SHIPPING MATERIALS	6-1
COTTON BAGS AND SHEETS - SOLD TO FARMERS	8-9
DEPOSITS	6-10
DRUMS FOR PACKAGING PRODUCTS	6-2
EGG CARTONS	6-3
GIFT WRAPPING	6-4
HOGSHEADS, CARDBOARD CONTAINERS AND STRAPPING	6-5
ICE HANDLING SUPPLIES	6-6
MARKING MACHINES	6-7
PACKAGING MATERIALS SOLD TO WAREHOUSEMEN AND MOVERS	6-8
PRINTING OF CONTAINERS	7-2
RETURNABLE CONTAINERS	6-9
CONTRACTORS FOR THE FEDERAL GOVERNMENT	37-3
CONTRACTORS AND SUBCONTRACTORS
APPLICATION OF ADDITIONAL ½% STATE AND THE THIRD ½% COUNTY SALES AND USE TAX TO CONSTRUCTION MATERIALS	31-10
ASPHALT PLANTS, CONCRETE PLANTS, ETC. SOLD TO CONTRACTORS	31-4
BUILDING MATERIALS	31-8
CARPET DEALERS AND CARPET CONTRACTORS	31-2
CONTRACTORS, SUBCONTRACTORS AND RETAILER-CONTRACTORS	31-1
PLUMBING, HEATING, AIR CONDITIONING AND ELECTRICAL	31-3
PRE-FABRICATED BUILDINGS SOLD TO CONTRACTORS	31-7
SAND, DIRT AND STONE SOLD TO CONTRACTORS	31-5
SANDBLAST SAND SOLD TO CONTRACTORS	31-6
CONTRACTORS AND SUBCONTRACTORS PURCHASING MILL MACHINERY	58-1
CONVEYERS	58-1C. 9
COTTON BAGS AND SHEETS	8-9
COUNTY, CITY, STATE AND OTHER POLITICAL SUBDIVISIONS	18-1, 18-2
COUNTY TAX - SALES AND USE TAX	48-1 - 48-3, 49-1 - 49-3
COUPONS	34-14
COVER CHARGES	19-14
CREDIT CARDS - U.S. GOVERNMENT	37-1
CREDIT FOR TAX PAID IN ANOTHER STATE	1-1 A. 7.
CREDITS OR REFUNDS FOR OVERPAYMENT OF SALES AND USE TAX	34-21
CREDIT UNIONS	37-4
CUSTOM-MADE ARTICLES	41-2

DAIRIES AND CREAMERIES	59-3
DEATH BENEFIT PAYMENTS	22-1
DECORATORS – INTERIOR DESIGNERS	34-26
DEFINITIONS
ENGAGED IN BUSINESS	1-2 A.
RETAIL SALE	1-2 B.
SALES PRICE	1-2 C.
USE	1-2 D.
WHOLESALE SALE	1-2E.
DEFOLIANTS, PLANT GROWTH INHIBITORS, ETC.	10-4
DELIVERY CHARGES OR TRANSPORTATION CHARGES	38-1, 38-2
DEMURRAGE CHARGES	6-9
DENTAL LABORATORIES - SALES TO	14-2
DENTAL SUPPLY HOUSES - SALES TO	14-3
DENTISTS AND ORTHODONTISTS
BUNDLED TRANSACTIONS	14-4
SALES TO	14-1
MEDICINES SOLD TO AND BY	11-3
SUPPLIES SOLD TO	11-4
DEPARTMENT OF TRANSPORTATION	18-1 A.
DEPARTMENT OF TRANSPORTATION - SALES OF ELECTRICITY TO	59-4 F. 28.
DEPOSITS	6-10, 59-1
DEVELOPMENT TIER BUSINESSES – REFUNDS	50-2
DIES AND MOLDS	5-1, 5-2
DIETARY SUPPLEMENTS	19-2 B.
DIPLOMATIC TAX EXEMPTION PROGRAM	34-22
DIRECT MAIL	7-17
DIRECT PAY PERMITS - DIRECT MAIL	7-17 C., 46-3
DIRECT PAY PERMITS - TANGIBLE PERSONAL PROPERTY	46-1
DIRECT PAY PERMITS - TELECOMMUNICATIONS SERVICE AND ANCILLARY SERVICE	46-2
DIRECT-TO-HOME SATELLITE SERVICE PROVIDERS	1-1B, 20-1
DISCOUNTS	34-1
DISPOSAL TAXES	29-4
DISTRIBUTION DEFINED	57-1 A.2.
DOCTORS - PHYSICIANS	11-3
DONATIONS OF TANGIBLE PERSONAL PROPERTY TO THE FEDERAL GOVERNMENT	37-10
DRAINAGE DISTRICTS	18-2
DROP SHIPMENTS	42-4
DRUGS, MEDICINES AND MEDICAL SUPPLIES - IN GENERAL	11-1 - 11-6
DRUGS, MEDICINES - SALES TO HOSPITALS, SANITARIUMS, ETC.	12-1 - 12-5, 17-2
DRUMS FOR PACKAGING PRODUCTS	6-2
DRY CLEANING PLANTS	33-1 - 33-4
DRY-CLEANING SOLVENT TAX	1-1 F., 29-3
DURABLE MEDICAL EQUIPMENT	13-3
DURABLE MEDICAL SUPPLIES	13-4

EDUCATIONAL INSTITUTIONS	17-1, 17-2
EGG CARTONS	6-3
EGG CLEANING DETERGENT	8-13
EGG PRODUCERS	8-1, 8-2
ELECTRIC LIGHT BULBS	58-19
ELECTRIC MEMBERSHIP COOPERATIVES	59-4
ELECTRIC POWER COMPANIES	59-4
ELECTRIC POWER DRIVE	58-20
ELECTRICAL CONTRACTORS	31-3
ELECTRICITY AND OTHER FUELS	39-1
ELECTROPLATING INDUSTRIES	59-5
ELEVATORS	58-27
EMPLOYEES' ASSOCIATION	17-4
EMPLOYEE MEALS, BAR FOOD AND MATCHES	19-11
EMPLOYER GIFTS AND SALES TO EMPLOYEES	44-4
ENGAGED IN BUSINESS DEFINED	1-2 A.
ENGRAVING CHARGES	25-3
ENTERPRISE TIER BUSINESSES - REFUNDS	50-2
EQUIPMENT FURNISHED WITH OPERATOR	23-6
ERRONEOUS INFORMATION FROM AGENT OF REVENUE DEPARTMENT	34-15
EXCHANGE OF PROPERTY	40-1
EXEMPT SALES TO MANUFACTURERS	57-3
EXEMPTION ADMINISTRATION
APPLICATION FOR EXEMPTION NUMBER	52-2
EXCLUDED TRANSACTIONS	52-6
LIABILITY	52-5
OTHER EXEMPT SALES	52-4
SALES FOR RESALE	52-3
STREAMLINED SALES AND USE TAX AGREEMENT CERTIFICATE OF EXEMPTION, FORM E-595E	52-1
EXPERIMENTAL FARMS	8-5
EXPLOSIVES	58-1 C., 59-6
EXPORT DEFINED	42-2
EXTENSION OF LEASE PERIODS	23-9
EYEGLASSES, EYEGLASS FRAMES AND SUPPLIES	13-1, 15-1

FABRICATED ARTICLES AND INSTALLATION LABOR	41-2
FACSIMILE SERVICES	21-4
FALSE TEETH - DENTURES	13-1, 14-1, 14-2
FARM CREDIT SYSTEM	37-4
FARMER - DEFINED	8-2, 9-1
FARMING
AGRICULTURAL - DEFINED	10-1
AGRICULTURAL EXEMPTIONS AND EXCLUSIONS	8-1, 8-2
ANIMAL CLIPPERS	8-3
ANIMALS AND ANIMAL CAGES	58-24
ANTIFREEZE FOR USE IN TRACTOR TIRES	8-8
BABY CHICKS AND POULTS	8-18
BALER TWINE	8-1, 8-2
BUILDING MATERIALS	31-8
COMMERCIAL FISHERMEN	8-19
COOLING FANS	8-3
COTTON BAGS AND SHEETS	8-9
DEFOLIANTS, PLANT GROWTH INHIBITORS, ETC.	10-4
EGG CLEANING DETERGENT	8-13
EGG COOLING CABINETS	8-3
EXPERIMENTAL FARMS	8-5
FARMERS	8-2, 9-1
FEED MILLS	8-3
FERTILIZER	10-1, 10-7
FUEL SOLD TO FARMERS	1-1 B., 8-4
FUNGICIDES	10-3
GREENHOUSE OPERATORS AND NURSERYMEN	9-1
GRIT OR SAND FOR ANIMALS	10-2
HERBICIDES	10-3, 10-6
ICE USED IN PRESERVING AGRICULTURAL PRODUCTS	8-1
INCUBATORS	59-9
INSETICIDES	10-3, 10-6
IRRIGATION EQUIPMENT	8-6
LIQUID FERTILIZER APPLICATORS	8-12
MACHINES AND MACHINERY AND OTHER ITEMS SOLD TO FARMERS	8-2
MAINTENANCE EQUIPMENT	8-7
MANURE	10-7
MECHANICAL POST HOLE DIGGERS	8-11
MULCH, PLANT BED COVERS	8-1
PESTICIDES	10-3
POTTING SOIL	10-1
RIDING STABLES	10-9
RIGHT-OF-WAY EQUIPMENT	8-17
RODENTICIDES	10-3
SALES TO COMMERCIAL SWINE, LIVESTOCK AND POULTRY FARMERS	8-3
SCALES	8-3, 58-26
SEEDS	10-1
SICKLE GRINDERS	8-14
SILO UNLOADERS AND BARN CLEANERS	8-3
SNAPBEAN GRADERS	8-15
TOBACCO TYING MACHINES	8-10
TRACTORS, BACKHOES AND DRAGLINES	8-7
VENTILATORS IN TOBACCO BARNS	8-16
FEDERAL AREAS - BUSINESSES IN	37-2
FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM	37-4
FEDERAL GOVERNMENT (SEE UNITED STATES GOVERNMENT)	37-1 - 37-4, 37-10
FEDERAL SAVINGS AND LOAN ASSOCIATIONS	37-5
FEED
BREAD USED FOR FEED	10-8
REMEDIES, VACCINES, MEDICATIONS AND FEED FOR ANIMALS	10-2
FEED MILLS	8-3
FERTILIZER
COMMERCIAL FERTILIZER	10-1
LIQUID FERTILIZER APPLICATORS	8-12
PROCESSED MANURE	10-7
FERTILIZER PLANTS	59-6
FILING REQUIREMENTS - RETURNS	1-4
FILM
DEVELOPING FILM FOR MOVIES	20-4
DEVELOPING FILM FOR TELEVISION	20-2
DEVELOPING FILM INTO NEGATIVES	32-6
RENTALS OF - PRE-RECORDED	20-5
SALES OF DEVELOPED MOVIE FILM	32-5
FINANCE CHARGES	45-2
FINANCE COMPANIES	34-18
FIRE EXTINGUISHERS - RECHARGING	41-10
FIRE TRUCKS AND EQUIPMENT	35-2
FISH BAIT	34-2
FISHERMEN - SALES TO	8-19, 31-9
FLEA MARKETS	34-7
FLORISTS, NURSERYMEN AND GREENHOUSE OPERATORS	9-1
FLORISTS' DELIVERY ASSOCIATIONS	9-2
FOOD AND FOOD PRODUCTS
CATERERS	19-3
COMPLIMENTARY MEALS BY HOTELS, MOTELS, ETC.	19-10
COVER CHARGES	19-14
EMPLOYEE MEALS, BAR FOOD AND MATCHES	19-11
FOOD SERVICE SUPPLIES	19-12
FRATERNITY AND SORORITY MEALS	19-4
NUTRITIONAL SUPPLEMENTS SOLD BY CHIROPRACTORS	11-1
MEALS AT SUMMER CAMPS	19-5
MEALS ON TRAINS, PLANES, ETC.	19-6
MEALS SOLD TO STUDENT NURSES BY HOSPITALS	12-1 E.
RETAIL SALES & PURCHASES OF FOOD	19-1
REDUCED FOOD TAX	1-1 A. 5., 19-2
SALES OF SEAFOOD	19-7
SCHOOL STORES' SALES	19-8
SERVICE CHARGE IMPOSED ON FOOD, BEVERAGES OR MEALS	19-13
VENDING MACHINES SALES	19-9
FOOD PROCESSORS	59-7
FOOD SERVICE SUPPLIES	19-12
FOOD SOLD BY CHURCHES OR RELIGIOUS ORGANIZATIONS	17-1, 19-1B
FOOD STAMP PROGRAM	19-1 B.
FOREIGN COMMERCE - SALES IN	42-2
FOREIGN MISSIONS - DIPLOMATIC TAX EXEMPTION PROGRAM	34-22
FORMS USED FOR SALES AND USE TAX PURPOSES	47-1
FOUNDRYMEN	5-1
FRATERNITIES AND SORORITIES	17-1 C.
FRATERNITY AND SORORITY MEALS	19-4
FREE DISTRIBUTION PERIODICALS	7-1 A.7.
FREIGHT, DELIVERY OR TRANSPORTATION CHARGES	38-1, 38-2
FUEL
AVIATION FUEL	39-3
ELECTRICITY AND BOTTLED GAS, ETC.	39-1
PURCHASES BY PRINTERS	7-6
SAWDUST	39-1
SOLD TO FARMERS	8-4, 39-1
SOLD TO LAUNDRIES	33-6, 39-1
SOLD TO MANUFACTURING INDUSTRIES AND PLANTS	39-1, 56-1B, 58-3
TIRE RECAPPERS	26-3
FUNERALS AND FUNERAL EXPENSES
CREMATION CHARGES	22-1 A.3.
EXEMPT AND TAXABLE FUNERAL EXPENSES	22-1 A
FUNERAL EXPENSES AND FUNERAL HOMES	22-1
MEMORIAL STONES AND MONUMENT DEALERS	22-3
MONUMENT MANUFACTURERS - PURCHASES OF TOOLS AND SUPPLIES	22-2
FUNGICIDES	10-3, 10-5
FURNITURE AND STORAGE WAREHOUSEMEN	30-1 - 30-4
FURNITURE FACTORIES	59-8
FURNITURE
RECEIPTS FROM MOVING, PACKING AND STORING	30-1, 30-2
SALES OF SECONDHAND FURNITURE	30-3

GARAGES - AUTOMOTIVE REPAIR SHOPS	35-7
GARMENT REPAIR AND STORAGE	33-7
GAS PURCHASED BY COMMERCIAL PRINTERS	7-6
GAS STACKS	58-14
GIFT CERTIFICATES	44-2
GIFT WRAPPING	6-4
GIFTS AND PREMIUMS	44-1
GIFTS AND SALES BY EMPLOYERS TO EMPLOYEES OR OTHER USERS	19-11, 44-4
GIFTS TO OUT-OF-STATE DONEES	42-1 B.
GLOVES - SAFETY CLOTHING	33-4, 59-11J
GOLF DRIVING RANGE FEES	23-16
GOVERNMENT AGRICULTURAL OFFICES	37-6
GOVERNMENTAL ENTITIES - THE STATE, COUNTIES, CITIES, ETC.
DONATIONS OF TANGIBLE PERSONAL PROPERTY TO THE FEDERAL GOVERNMENT	37-10
HOUSING AUTHORITIES	18-3
NORTH CAROLINA CIVIL AIR PATROL	18-4
PURCHASES AND SALES BY GOVERNMENTAL ENTITIES	18-1
REFUNDS TO GOVERNMENTAL ENTITIES	18-2
GRAIN AND PEANUT ELEVATOR OPERATORS	58-28
GRATUITIES	19-13
GRAVE MARKERS	22-1 - 22-3
GREASES, OILS AND LUBRICANTS	36-1, 36-2
GREENHOUSE OPERATORS, FLORISTS AND NURSERYMEN	9-1
GRIT OR SAND FOR LIVESTOCK	10-2
GROSS RECEIPTS FROM RENTALS OF TANGIBLE PERSONAL PROPERTY	1-1 A.
GUARANTEED NO-SHOW FEES	27-4

HAND TOOLS - MANUFACTURING	58-1 C.
HANG TAGS AND LABELS	58-10
HARDWARE - COMPUTERS	28-1, 28-4
HATCHERIES	59-9
HEARING AIDS	13-1
HEATING AND PLUMBING CONTRACTORS	31-3
HERBICIDES, INSECTICIDES, ETC.	8-1, 10-3, 10-5, 10-6
HIGHWAY USE TAX	1-1 C., 35-1
ALTERNATE GROSS RECEIPTS TAX	1-1 C., 23-8
LEASES FOR OUT-OF-STATE USE	23-8
MOTOR VEHICLE LEASES	1-1 C., 35-1 B.
RETAIL SALES OF MOTOR VEHICLES	35-1 A.
HOGSHEADS, CARDBOARD CONTAINERS AND STRAPPING	6-5
HOLIDAY FROM SALES TAX	34-24
HOSPITALS
AGENCIES OF COUNTIES, INCORPORATED CITIES AND TOWNS	12-2
MEDICINES AND DRUGS SOLD TO AND BY	11-3, 12-1, 17-2
NOT OPERATED FOR PROFIT	17-1
REFUNDS TO	12-2, 17-2, 18-2
SUPPLIES SOLD TO	11-4, 12-4
HOSPITALS, SANITARIUMS, NURSING HOMES AND REST HOMES
HOSPITAL SUPPLIES	12-4
HOSPITALS, ETC. – BUNDLED TRANSACTIONS	12-5
OXYGEN, OXYGEN TANKS AND OXYGEN DISPENSING EQUIPMENT	12-3
PURCHASES AND SALES OF MEDICINES, FOODSTUFFS AND MEALS	12-1
REFUNDS TO	12-2, 17-2, 18-2
HOTELS, MOTELS, INNS, TOURIST HOMES, ETC.
GUARANTEED NO-SHOW FEES	27-4
LOCAL TAX - APPLICATION OF	48-1
PURCHASES OF FOOD	27-3
PURCHASES OF SUPPLIES, EQUIPMENT OR FIXTURES	27-2
TAXABLE GROSS RECEIPTS	1-1, 27-1
HOUSEHOLD GOODS - SALES OF	34-4, 34-7
HOUSING AUTHORITIES	18-3
HOUSING FACILITIES FOR COMMERCIALLY RAISING ANIMALS	8-1, 8-3

ICE USED IN PRESERVING AGRICULTURAL AND COMMERCIAL FOOD PRODUCTS	8-1
ICE BOXES	59-1
ICE HANDLING SUPPLIES	6-6
ICE MANUFACTURERS	59-10
IDENTIFICATION AND INSTRUCTION TICKETS	58-9
IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX	1-1
IMPRINTING CHARGES	7-1
INCUBATORS	59-9
INDEPENDENT CLEANING SOLICITORS	33-3
INDIANS - CHEROKEE INDIAN RESERVATION	37-9
INSECTICIDES, HERBICIDES, ETC.	8-1, 10-3, 10-5, 10-6
INSTALLATION LABOR	41-2
IN-STATE DELIVERIES	42-1
INSULATION MATERIALS	58-13
INSULIN	11-1 - 11-3
INSURANCE ON LEASED PROPERTY	23-4
INTERIOR DESIGNERS	34-26
INTERSTATE AIR BUSINESS	36-2, 43-7
INTERSTATE AIR COURIER	36-2, 43-5
INTERSTATE FREIGHT AIR CARRIER	43-8
INTERSTATE CARRIERS
LIABILITY FOR TAX ON PURCHASES	43-1
LUBRICANTS - SALES TO	36-2 D. & E.
REFUND CLAIMS - LIMITATIONS	43-4
REFUNDS TO	43-2
REFUNDS TO RAILROAD COMPANIES	43-3
INTERSTATE COMMERCE - SALES IN	42-1
INTERSTATE LAUNDRY BUSINESS	33-2
INTERSTATE PASSENGER AIR CARRIER	36-2 D, 43-6
INVENTORY CONTROL CARDS	58-11, 59-21 M.
INVENTORY SOLD OR TRANSFERRED TO NEW BUSINESS	40-2
IRRIGATION EQUIPMENT	8-6

JEWELRY, WATCH AND CLOCK REPAIRMEN	25-3
JUNKED MOTOR VEHICLES - PARTS SOLD AT RETAIL	35-5
JUNKED PROPERTY - PARTS REMOVED FOR SALE	40-6

LABELS AND HANG TAGS	58-10
LABELS AND TICKETS	58-9
LAMINATING SERVICES	41-8
LAND BANKS	37-1, 37-4
LANDFILLS	29-4
LAUNDRIES, DRY CLEANING PLANTS, LAUNDERETTES, ETC.
ALTERATIONS, REPAIRS AND STORAGE OF GARMENTS	33-7, 41-6
COIN-OPERATED	33-1
DRY-CLEANING SOLVENT TAX	29-3
DYEING OF GARMENTS	33-8
EQUIPMENT AND SUPPLIES	33-4
FUEL SOLD TO	1-1 B. 1., 33-6, 39-1
GROSS RECEIPTS	1-1, 33-1
INDEPENDENT CLEANING SOLICITORS	33-3
INDUCEMENTS TO CLEANING SERVICES	33-11
INTERSTATE LAUNDRY BUSINESS	33-2
LOCAL TAX - APPLICATION OF TAX TO LAUNDRIES, ETC.	48-3
MESH BAGS USED TO IDENTIFY GARMENTS	33-4
RAGS LAUNDERED FOR MANUFACTURERS/FURNITURE MANUFACTURERS	59-8 D.
RECEIPTS OF LAUNDRIES, ETC.	33-1
REPAIRS TO MACHINERY	33-5
RUG REINSTALLATION CHARGES	33-9
TRANSFORMERS, SALES OF	33-4
UNIFORM RENTALS	33-10
WATER SOFTENERS	33-4
WELDING EQUIPMENT AND RODS	33-5, 58-18
LEASE OR RENTAL
ASSIGNMENT OF LEASE	23-10
BOWLING ALLEY AND SKATING RINK FEES	23-15
CONDITIONAL SALES CONTRACT	23-14
EQUIPMENT FURNISHED WITH OPERATOR	23-6
EXTENSION OF LEASE PERIOD	23-9
FILMS, VIDEOTAPE CASSETTES AND OTHER EQUIPMENT	20-5
GOLF DRIVING RANGE FEES	23-16
INSURANCE ON LEASED PROPERTY	23-4
LEASE RECEIPTS	23-1
LEASE WITH OPTION TO PURCHASE	23-11
LEASED DEPARTMENTS	23-13
LEASES OF PROPERTY FOR OUT-OF-STATE USE	23-7
LICENSE TO USE	23-18
LOCAL PROPERTY TAX ON LEASED PROPERTY	23-3
MAINTENANCE OF LEASED PROPERTY	23-5
MOTOR VEHICLE LEASES - ALTERNATE GROSS RECEIPTS TAX	23-8
ROYALTIES	23-2
SALE OF LEASED PROPERTY	23-12
SOURCING PRINCIPLES	23-17
LIABILITY FOR COLLECTING TAX	1-1
LICENSES REQUIRED	1-3
CERTIFICATE OF REGISTRATION	1-3 A.
USERS OR CONSUMERS USE TAX REGISTRATION	1-3 B.
LIENS - SALES TO SATISFY	30-4
LIFT TRUCKS	58-4
LIGHT BULBS	58-19
LINEN RENTALS	33-1
LIQUEFIED PETROLEUM GAS	39-1
LIQUID FERTILIZER APPLICATORS	8-12
LITTER MATERIALS	8-1
LIVESTOCK FARMERS	8-1
LOCAL GOVERNMENT SALES AND USE TAX
APPLICATION OF TAX	48-3
LOCAL SALES TAX IMPOSED	48-1
LOCAL USE TAX IMPOSED	48-2
MECKLENBURG COUNTY - ADDITIONAL ½% TAX	49-1 - 49-3
LOCAL GOVERNMENT PUBLIC TRANSPORTATION SALES TAX ACT	49-1
LOCAL PROPERTY TAXES ON LEASED PROPERTY	23-3
LOCOMOTIVES - RAILWAY CARS	35-9, 43-1, 43-2
LOGGERS	59-22
LOW ENTERPRISE TIER BUSINESSES - REFUNDS FOR	50-2
LUBRICANTS, OILS AND GREASES
LUBRICATING SERVICE - FOR MOTOR VEHICLES	36-1
SALES OF LUBRICANTS	36-2
LUMBER MILLS, SAWMILLS AND WOOD PRODUCTS MANUFACTURERS	59-18
LUMBER SOLD TO COMMERCIAL FISHERMEN	31-9
LUMP SUM MAINTENANCE AGREEMENTS FOR COMPUTER HARDWARE AND SOFTWARE	28-4
LUNCH ROOMS - SALES TO STUDENTS