17 NCAC 07B .4103          PHOTO TINTING

The tinting or coloring of photographs delivered to a photographer or photo finisher by a customer constitutes a service and the receipts therefrom are not taxable.  Sales to photographers and photo finishers of materials to be used by them in performing such 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.