PUBLISHED

N.C.G.S. § 105-164.12A

Electric golf cart and battery charger considered a single article.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

The sale of an electric golf cart and a battery charger that is not physically attached to the golf cart is considered the sale of a single article of tangible personal property in imposing tax under this Article if the battery charger is designed to recharge the golf cart and is sold to the purchaser of the golf cart when the golf cart is sold. (1985 (Reg. Sess., 1986), c. 901.)