17 NCAC 07B .0902          ADVERTISING ARTISTS

Advertising artists who actually produce paintings, portraits, negatives, photographs, or other tangible artistic creations and sell them to users or consumers are liable for collecting and remitting the applicable statutory state and local sales or use tax on the sales price of such articles.

 

History Note:        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.