17 NCAC 07B .4716          TYPESETTING

Charges made by typesetters for setting type for users, are charges for services rendered and receipts therefrom are exempt from tax.  Typesetters are liable for remitting the applicable statutory state and local sales or use tax on purchases of metal or other tangible personal property for use in performing such services.  Charges by typesetters to commercial printers for reproduction proofs used in the production of printed matter are not subject to the tax.  Purchases of proof paper and ink by typesetters for use in the production of proofs for sale are subject to the applicable statutory state and local sales or use tax.

 

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; October 1, 1990.