North Carolina § 105-187 - 21. Tax imposed.
Full text of North Carolina North Carolina General Statutes § 105-187 — 21. Tax imposed., with citation guidance and answers to common questions.
§ 105-187. 21. Tax imposed.
A privilege tax is imposed on a white goods retailer at a flat rate for each new white good that is sold by the retailer. An excise tax is imposed on a new white good purchased for storage, use, or consumption in this State. The rate of the privilege tax and the excise tax is three dollars ($3.00). These taxes are in addition to all other taxes. History (1993, c. 471, s. 3; 1998-24, ss. 1, 7; 2000-109, s. 9(a); 2016-5, s. 3.20(a).) Editor's Note. - Session Laws 1993, c. 471, s. 11, as amended by Session Laws 1993 (Reg. Sess., 1994), c. 769, s. 15.1(b), and further amended by Session Laws 1998-24, s. 7, made this section effective January 1, 1994 and provided that it would expire July 1, 2001. Session Laws 2000-109, s. 9(a), effective July 13, 2000, deleted the expiration date. Effect of Amendments. - Session Laws 2016-5, s. 3.20(a), effective July 1, 2016, deleted "outside the State" following "good purchased" in the second sentence.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-187
What does North Carolina General Statutes § 105-187 cover?
Section 105-187 ("21. Tax imposed.") 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.