Repeal of Sales and Use Tax Administrative Rules

This notice is issued to advise of the repeal of certain administrative rules in Title 17 of the North Carolina Administrative Code, Subchapter 7B – State Sales and Use Tax, effective March 1, 2016.  The notice also identifies certain administrative rules filed with the Rules Review Commission to be considered for repeal during the Commission’s March 2016 meeting which have proposed effective repeal dates of April 1, 2016.  The administrative rules are repealed or filed for proposed repeal as a result of legislation enacted by the General Assembly that invalidates the rules.