§ 105‑187.33.  (See note for repeal of Article) Exemptions and refunds.

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. (1997‑392, s. 4; 2003‑416, s. 19(c); 2009‑483, s. 5; 2010‑166, s. 3.6.)