17 N.C. Admin. Code 7B.4718

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

Section 07B .4718 - REPRODUCTION PROOFS

Sales of reproduction proofs to commercial printers to be used to produce negatives which are then used to produce plates for the printing of tangible personal property for sale are exempt from tax.

17 N.C. Admin. Code 07B .4718

Authority G.S. 105-164.3; 105-262;
Eff. February 1, 1976;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

Authority G.S. 105-164.3; 105-262;
Eff. February 1, 1976.