N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-187.51 (2026)

Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date

✓ current as of July 2026
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§ 105-187.51A:  Repealed by Session Laws 2007-397, s. 12(d) effective July 1, 2010.

 

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2019–2023 · leading case: N.C. Dep't of Revenue v. Fsc II, LLC, 2023 NCBC 9 (N.C. Bus. Ct. 2023).
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N.C. Dep't of Revenue v. Fsc II, LLC, 2023 NCBC 9 (N.C. Bus. Ct. 2023). · cites it 34× “] [FSC] did not pay the North Carolina privilege tax under former N.C.G.S. § 105-187.51, which was in effect during the Period at Issue, on [FSC]’s out-of-state purchases of tools, parts, and equipment that it used to produce HMA in North Carolina.”
N.C. Dep't of Revenue v. Tri-State Scrap Metal, Inc., 2019 NCBC 41 (N.C. Bus. Ct. 2019). · cites it 32× “In order for Respondents to convert the raw materials into products that its customers will purchase, Respondents use several pieces of equipment and accessories, which Respondents classified for tax purposes as mill machinery, parts, or accessories pursuant to N.C.G.S. §…”
— N.C. Gen. Stat. § 105-187.51(a)(1) — 2 cases
N.C. Dep't of Revenue v. Fsc II, LLC, 2023 NCBC 9 (N.C. Bus. Ct. 2023). “] [FSC] did not pay the North Carolina privilege tax under former N.C.G.S. § 105-187.51, which was in effect during the Period at Issue, on [FSC]’s out-of-state purchases of tools, parts, and equipment that it used to produce HMA in North Carolina.”
N.C. Dep't of Revenue v. Tri-State Scrap Metal, Inc., 2019 NCBC 41 (N.C. Bus. Ct. 2019). “In order for Respondents to convert the raw materials into products that its customers will purchase, Respondents use several pieces of equipment and accessories, which Respondents classified for tax purposes as mill machinery, parts, or accessories pursuant to N.C.G.S. §…”
— N.C. Gen. Stat. § 105-187.51(b) — 1 case
N.C. Dep't of Revenue v. Tri-State Scrap Metal, Inc., 2019 NCBC 41 (N.C. Bus. Ct. 2019). “In order for Respondents to convert the raw materials into products that its customers will purchase, Respondents use several pieces of equipment and accessories, which Respondents classified for tax purposes as mill machinery, parts, or accessories pursuant to N.C.G.S. §…”
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