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Where is the proper place for listing tangible personal property?

April 26, 2017listing Property Tangible

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Where is the proper place for listing tangible personal property?

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The general rule pursuant to GS 105-304(c) is that tangible personal property is taxable at the residence of the owner. There are exceptions to this rule for property of taxpayers who have no fixed residence in the state and for property situated or commonly used at a premises other than the owner’s residence.