Periodic Review of Existing Rules N.C.. Gen. Stat. 150B-21.3A established a periodic review by State agencies of their existing administrative rules pursuant to a schedule determined by the Rules Review Commission (RRC). The Department is required to make an initial classification of each rule from one of the following three classifications: Necessary with substantive public interest -- means any rule for which the agency has received public comments within the past two years or the rule affects the property interest of the regulated public and the agency knows or suspects that any person may object to the rule. Necessary without substantive public interest -- means a rule that is needed and the rule has not received public comments within the past two years. This category also includes identifying information that is readily available to the public, such as an address or a telephone number. Unnecessary -- means a rule that the agency determines to be obsolete, redundant, or otherwise not needed. See the link below to access the document containing the Department's current rules under review and their corresponding classifications. G.S. 150B-21.3A Report for 17 NCAC 07, Sales and Use Tax The public comment period concerning the Department's initial classifications of these rules begins on October 17, 2018 and ends at 5:00 p.m. on December 20, 2018. Public comments shall be in writing and shall be directed to: 17 NCAC 07 Janice Davidson, Assistant Director North Carolina Department of Revenue P.O. Box 871 Raleigh, NC 27602-0871 "Public comment" is defined by G.S. 150B-21.3A(a)(5) as a written objection to all or part of a rule. Additionally, pursuant to G.S. 150B-21.3A(c)(2), in order for the Rules Review Commission to determine whether the public comment has merit, the public comment must address the specific substance of the rule and address any of the standards of Commission review, as set forth in G.S. 150B-21.9(a). Note: Individual comments will not receive a personal reply. However, the Department will provide its response to each comment in the final report that is submitted to the RRC at the conclusion of the comment period. The final report is scheduled for RRC review in March 2019.