17 NCAC 07B .3903          PACKAGING MATERIALS: WAREHOUSEMEN AND MOVERS

Sales of packaging and packing materials to warehousemen and movers for use in the performance of storage and moving services are subject to the applicable statutory state and local sales or use tax.

 

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. September 1, 2006; October 1, 1993; October 1, 1991.