17 NCAC 07B .3104          BROADCASTING ACCESSORIES

Sales of slide or film projectors, screens, and photographic supplies and equipment, including cameras, bulbs, film, blank videotape cassettes, chemicals, paper, and other photographic developing equipment to television companies operating under the regulation and supervision of the Federal Communications Commission are subject to the one percent rate of tax with an eighty dollar ($80.00) maximum tax per article when the items are used in producing pictures and similar material used in the programming of the television station.  This Rule has no application to sales of the above items to amateur photographers.

 

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

Eff. February 1, 1976;

Amended Eff. August 1, 1998; June 1, 1992.