NC General Statutes
N.C. Gen. Stat. § 66-427 (2026)
Exemptions
✓ current as of July 2026
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This Part does not apply to:
(1) Purchases of regulated metals property from a manufacturing, industrial, government, or other commercial vendor that generates or sells regulated metals property in the ordinary course of its business.
(2) Purchases of regulated metals property that involve only beverage containers, except that G.S. 66-423 shall apply in that case. (2012-46, s. 28.)