17 NCAC 07B .4604 SPECIAL EQUIPMENT-ACCESSORIES: MOTOR VEHICLES Persons selling pulling devices, hole digging devices, aerial working devices or other such special accessories at retail which they mount upon a motor vehicle chassis or body belonging to others must collect and remit the applicable statutory state and local sales or use tax thereon. Any charges for labor or services rendered in installing or applying such items are not subject to tax provided such charges are segregated from the charge for the tangible personal property sold on the invoice given to the customer at the time of sale and in the vendor's records; otherwise the total amount is subject to tax. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; June 1, 1992; October 1, 1991; July 1, 1990.