| NORTH CAROLINA SALES TAX INFORMATION |
| IF YOU FALL UNDER AN EXEMPT CATAGORY YOU MUST BE VERY CAREFUL NO TO BECOME CLASSIFIED AS A RETAILER. FOR EXAMPLE PUTTING A DRINK MACHINE OR A SNACK MACHINE IN A WAITING ARE MAKES YOU A RETAILER AND ALL YOUR WORK IS SUBJECT TO SALES TAX. YOU ARE SELLING A PRODUCT. YOU MUST NOT "MARK UP" PRODUCTS YOU INSTALL. THIS SUBJECTS YOU TO THE SALES TAX BECAUSE THE TAX ON THE "MARK UP" HAS NOT BEEN COLLECTED. YOU ARE SELLING A PRODUCT AND ALL YOUR SERVICES ARE SUBJECT TO SALES TAX. FOR EXAMPLE A WELDER, SEAMSTRESS, OR SHOE REPAIRMAN- AS LONG AS YOU ONLY WELD USING WELDING RODS AND CONSUMMABLES, SEW USING THREAD AND CONSUMMABLES OR REPAIR SHOES USING ONLY CONSUMMBALES--- YOU ARE NOT SUBJECT TO SALES AND USE TAX. ***HOWEVER*** WHEN YOU WELD A PIECE OF METAL ON A CUSTOMER'S MACHINE, SEW A PATCH ON A PIECE OF CLOTHING OR USE A PIECE OF LEATHER OR PUT NEW SHOE STRINGS IN A PAIR OF SHOES.. YOU ARE SELLING A PRODUCT ...AND.. YOU BECOME A RETAILER AND ALL YOUR SALES ARE SUBJECT TO NC SALES AND USE TAX! AS EXPLAINED TO ME BY THE SALES AN USE TAX ASSISTANCE PHONE LINE |
| NORTH CAROLINA SALES AND USE TAX ASSISTANCE PHONE NUMBER 1-(919)-754-2500 9197542500 |
