SECTION .3700 ‑ LUBRICANTS: OILS AND GREASES

 

17 NCAC 07B .3701          LUBRICATING SERVICE

Chassis lubricants or greases, equipment and other tangible

personal property used in lubricating motor vehicles are subject to the

applicable statutory state and local sales or use tax when sold to service

stations, garage operators and other persons engaged in the business of

lubricating motor vehicles.  Charges by the above businesses for services

rendered in lubricating motor vehicles are not subject to tax provided such

businesses maintain records which separately reflect the charges for

lubricating motor vehicles and the charges for any sales of tangible personal

property.

 

History Note:        Authority G.S. 105‑164.3; 105‑164.4;

105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Article 46;

Eff. February 1, 1976;

Amended Eff. May 1, 2009; October 1, 1993; October 1,

1991.