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17 NCAC 07B .4602 BOATS, BOAT TRAILERS, AND ACCESSORIES
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A boat dealer located in North Carolina (or a dealer located in another state that is engaged in business in North Carolina) is liable Boat trailers are subject to the 3% highway use tax and are not subject to sales or use tax. The highway use tax is due to be ... Read Here
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North Carolina Department of Revenue Use Tax Information on Boats and Aircraft Taxation of Boats and Aircraft Sales of new or used boats and aircraft are subject to a 3% State sales or use tax with a allowance for a trade-in. Boat trailers are motor vehicles; therefore, ... Access Content
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Hurricane Donna - Wikipedia
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SECTION 35 MOTOR VEHICLES, BOATS, AIRCRAFT, MANUFACTURED ...
SECTION 35 - MOTOR VEHICLES, BOATS, AIRCRAFT, MANUFACTURED HOMES, ETC. 35-1 HIGHWAY USE TAX A. Retail Sales of Motor Vehicles 1. North Carolina Department of Revenue 3/01/07 Page 1. SALES AND USE TAX TECHNICAL BULLETINS SECTION 35 ... Document Viewer
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