17 NCAC 07B .4102          SALES OF PHOTOGRAPHS

The sale of photographs, including all charges for developing or printing, is 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.