17 NCAC 07B .3105          SALES OF DEVELOPED FILM TO TELEVISION STATIONS

The sale of developed film to commercial television stations which operate under the regulation and supervision of the Federal Communications Commission for use by them in broadcasting and telecasting programs is exempt from sales and use tax.

 

History Note:        Authority G.S. 105-164.13; 105-262;

Eff. February 1, 1976;

Amended Eff. August 1, 2009; October 1, 1993.