Purchases by commercial printers of photoengravings, electrotypes and lithographs, when the same are not for resale, but which the purchaser uses in printing tangible personal property for sale are exempt from the sales and use tax and subject to the privilege tax under the provisions of G.S. 105-187.51.  Sales of photoengravings, electrotypes and lithographs and all other printing equipment and supplies, including paper and ink, to consumer or captive printers are subject to the applicable statutory state and local sales or use tax.


History Note:        Authority G.S. 105-164.4; 105-164.6; 105-187.50; 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.