17 NCAC 07B .4708          POSTAGE CHARGES BY PRINTERS

When a printer purchases postal cards or stamped envelopes and prints and sells them to customers for use, the printer is liable for collecting and remitting the applicable statutory state and local sales or use tax on the charge to the customer; except the postage charges on the printed cards or envelopes are exempt from tax when separately stated on the customer's invoice.

 

History Note:        Authority G.S. 105‑164.3; 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Eff. February 1, 1976;

Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980.