17 NCAC 07B .4404          EQUIPMENT FURNISHED WITH OPERATOR

If the owner of tangible personal property furnishes an operator or crew to operate such property, such owner is not deemed to be renting or leasing the property but is rendering a service and the receipts therefrom are not subject to the sales or use tax.  Persons purchasing repair parts, lubricants and other tangible personal property for use in rendering such service are liable for payment of sales or use tax at the applicable rate on the purchase price.

 

History Note:        Authority G.S. 105‑164.3; 105‑164.4; 105‑164.6; 105‑262;

Eff. February 1, 1976.