17 NCAC 07B .4109          BLUEPRINTS SOLD TO ARCHITECTS

Sales of blueprints, photographs and other tangible personal property to an architectural or engineering firm for use or consumption and not for resale 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.