17 NCAC 07B .4513          INDUCEMENTS TO CLEANING SERVICES

When silver dollars are given to customers by dry cleaning establishments or other vendors as an inducement to business, the tax is due on the total amount charged to the customer for the cleaning service or tangible personal property without regard to credit for the amount of the inducement.

 

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

Eff. February 1, 1976.