17 NCAC 07B .0804          FABRICATED ARTICLES

When a vendor of materials contracts to furnish fabricated articles to its customers and subcontracts such fabrication, the entire charge is taxable notwithstanding that the fabrication labor may be separately charged to and collected from the vendor's customer and in turn remitted to the vendor's subcontractor.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262;

Eff. February 1, 1976.