17 NCAC 07B .4105 PHOTO SUPPLIES AND MATERIALS
Sales of frames, films and other articles by photographers, photo finishers or others to users or consumers are subject to the applicable statutory state and local sales or use tax. Gross receipts from sales of photographs by commercial or portrait photographers or others are subject to the applicable statutory state and local sales or use tax; however, sales to commercial or portrait photographers of materials which become an ingredient or component part of the finished picture are not subject to the tax. Mounts, frames, and paper become an ingredient or component part of the finished picture and the sales of such materials to commercial or portrait photographers are not subject to the tax. Materials such as films, chemicals, proof paper, cameras, trays, and similar items that are used in the manufacture or fabrication of such pictures are exempt from the sales and use tax and subject to the privilege tax under the provisions of G.S. 105-187.51 when such materials are purchased by commercial or portrait photographers.
History Note: Authority G.S. 105-164.4; 105-164.6; 105-187.50; 105-187.51; 105-187.52; 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.