17 NCAC 07B .4108          NEGATIVE DEVELOPING

Charges by photo finishers for developing customers' film into negatives which are returned to such customers only on the exposed film furnished by the customer to the photo finisher are not subject to sales or use tax.


History Note:        Authority G.S. 105‑164.3; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1982; July 5, 1980.