North Carolina § 105-187.18 Exemptions

North Carolina Statutes

§ 105-187.18 — Exemptions

North Carolina § 105-187.18

Ch. 105Taxation

Art. 5BScrap Tire Disposal Tax

Subch. ILEVY OF TAXES

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Bluebook

N.C. Gen. Stat. § 105-187.18 (2026).

Text

(a)The taxes imposed by this Article do not apply to:

(1)Bicycle tires and other tires for vehicles propelled by human power.

(2)Recapped tires.

(3)Tires sold for placement on newly manufactured vehicles.

(b)Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article. (1991, c. 221, s. 1; 1991 (Reg. Sess., 1992), c. 867, s. 1; 1993, c. 364, s. 2; 2003-416, s. 19(a); 2010-166, s. 3.4.)

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(a) The taxes imposed by this Article do not apply to:
(1) Bicycle tires and other tires for vehicles propelled by human power.
(2) Recapped tires.
(3) Tires sold for placement on newly manufactured vehicles.
(b) Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article. (1991, c. 221, s. 1; 1991 (Reg. Sess., 1992), c. 867, s. 1; 1993, c. 364, s. 2; 2003-416, s. 19(a); 2010-166, s. 3.4.)