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In the United States, the absence of a federal requirement for background checks for private sales of firearms is sometimes referred to as the gun show loophole or the private sale exemption. Federal law requires that, for commercial sales of firearms – sales conducted by someone "engaged in the business" of selling guns – the seller ...
The definitions of retail sales and taxable items vary among the states. Nearly all jurisdictions provide numerous categories of goods and services that are exempt from sales tax, or taxed at reduced rates. The purchase of goods for further manufacture or for resale is uniformly exempt from sales tax.
Location of North Carolina in the United States. Gun laws in North Carolina regulate the sale, possession, and use of firearms and ammunition in the U.S. state of North Carolina. [1] [2] North Carolina is a permissive state for firearms ownership. The state maintains concealed carry reciprocity with any other state so long as the permit is ...
The North Carolina Department of Revenue was created in 1921 by the North Carolina General Assembly. The department is headed by a Secretary that is appointed by the Governor. The secretary is a member of the North Carolina Cabinet. Currently, the department is responsible for administering the collection of the North Carolina state income tax ...
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Wholesale sales tax, a tax on sales of wholesale of tangible personal property when in a form packaged and labeled ready for shipment or delivery to final users and consumers; Retail sales tax, a tax on sales of retail of tangible personal property to final consumers and industrial users [3] Gross receipts taxes, levied on all sales of a ...