17 NCAC 07B .0809 LAMINATING SERVICES
Receipts derived from laminating tangible personal property for the owner of such property are not subject to sales or use tax. Persons performing laminating services on property belonging to others are liable for payment of sales or use tax on all purchases of taxable tangible personal property for use in the performance of such services. Sales of laminating materials to persons who will use the materials to laminate their property for use are subject to the tax.
History Note: Authority G.S. 105‑164.3; 105‑164.4; 105‑164.6; 105‑262;
Eff. February 1, 1976.