17 N.C. Admin. Code 7B.4707

Current through Register Vol. 39, No. 12, December 1, 2024

Section 07B .4707 - PRINTING CHEMICALS

Sales of chemicals to commercial printers or publishers which enter into or become an ingredient or component part of printed matter which such purchasers sell are exempt from sales and use tax. Chemicals used by commercial printers and publishers for sanitation purposes are subject to the applicable statutory state and local sales or use tax.

17 N.C. Admin. Code 07B .4707

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. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980.

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. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980.