17 NCAC 07B .4507          RUG REINSTALLATION CHARGES

The charge for reinstalling a rug after it has been cleaned is not subject to the tax provided that the charge for reinstallation and the charge for cleaning are separately stated on an invoice given by the cleaning plant to its customers.

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

Eff. February 1, 1976.