Statutes, codes, and regulations
NORTH CAROLINA ADMINISTRATIVE CODE
Title 17 - REVENUEChapter 07 - SALES AND USE TAXSubchapter B - STATE SALES AND USE TAX
Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS
Section 07B .4715 - NEWSPAPER PUBLISHERS: MACHINERY

17 N.C. Admin. Code 7B.4715

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Current through Register Vol. 39, No. 9, November 1, 2024
Section 07B .4715 - NEWSPAPER PUBLISHERS: MACHINERY

Sales of machines to newspaper publishing companies for use in printing their customers' addresses are subject to the applicable statutory state and local sales or use tax without any maximum tax applicable thereto. Sales of addressograph plates to commercial printers for use in the mailing and shipping process are subject to the applicable statutory state and local sales or use tax.

17 N.C. Admin. Code 07B .4715

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;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
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.