17 NCAC 07B .3506          MOLDS: DIES: RECORD KEEPING

Manufacturers making retail sales of molds, patterns or dies, with the right of possession and title thereto passing to their customers, must separately state the charges therefor from any charges for other tangible personal property sold to such customers in their books and records and on the sales invoices given to the customers at the time of the sale.

 

History Note:        Authority G.S. 105-164.22; 105-262;

Eff. February 1, 1976;

Amended Eff. August 1, 2009.