17 NCAC 07B .4107          SALES OF MOVIE FILM

The sale of developed movie film to users or consumers is subject to the applicable statutory state and local sales or use tax unless exempt by Statute.

 

History Note:        Authority G.S. 105-164.4; 105-164.6; 105-164.13(5e); 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; July 5, 1980.