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Sales & Use Tax Directive 16-1

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This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of the retail trade definition for sales and use taxes and applies to sales occurring on or after March 1, 2016. This directive is revised December 22, 2016 to advise the term “retail trade” is repealed effective January 1, 2017.