SECTION .4100 ‑ ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC.

 

17 NCAC 07B .4101          OBJECTS OF ART

Retail sales of objects of art and art supplies are subject to the applicable statutory state and local sales or use tax except those sales that are exempt under G.S. 105-164.13.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑164.13; 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.