North Carolina § 105-187 - 18. Exemptions.
Full text of North Carolina North Carolina General Statutes § 105-187 — 18. Exemptions., with citation guidance and answers to common questions.
§ 105-187. 18. Exemptions.
The taxes imposed by this Article do not apply to: Bicycle tires and other tires for vehicles propelled by human power. Recapped tires. Tires sold for placement on newly manufactured vehicles. 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. History (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.) Editor's Note. - Session Laws 1993, c. 364, s. 2, effective July 16, 1993, rewrote Session Laws 1991, c. 867, s. 2 to make the amendment by c. 867, s. 1 to G.S. 105-187.18 effective upon ratification (July 15, 1992) and to make it applicable retroactively to tires sold on or after July 1, 1991. Effect of Amendments. - Session Laws 2003-416, s. 19.(a), effective August 14, 2003, designated the formerly undesignated paragraphs as subsections (a) and (b); and in subsection (b), added "Except for the exemption for sales a state cannot constitutionally tax" at the beginning of the sentence, and made stylistic and punctuation changes. Session Laws 2010-166, s. 3.4, effective July 1, 2010, substituted "the exemptions and refunds allowed in Article 5 of this Chapter" for "the exemptions in G.S. 105-164.13 and the refunds allowed in G.S. 105-164.14 " in subsection (b).
Frequently Asked Questions About North Carolina § 105-187
What does North Carolina General Statutes § 105-187 cover?
Section 105-187 ("18. Exemptions.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-187?
A common citation format is "North Carolina General Statutes § 105-187" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-187 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.