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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4104

Blueprints

Official textreports.oah.state.nc.us

Sales of photostatic copies or blueprints by a photostat or blueprint producer or others to consumers or users are subject to the applicable statutory state and local sales or use tax to be computed on the gross receipts.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

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In this chapter (40 sections)
  1. 17-07b-3906 · Egg Cartons
  2. 17-07b-3907 · Deposits For Reusable Containers
  3. 17-07b-3908 · Food Storage Supplies
  4. 17-07b-3909 · Drums For Packaging Products
  5. 17-07b-3910 · Returnable Containers
  6. 17-07b-3911 · Gift Wrapping
  7. 17-07b-4001 · Fertilizer: Lime And Land Plaster
  8. 17-07b-4002 · Fertilizer And Seeds
  9. 17-07b-4003 · Feed, Remedies, Vaccines, Medications, And Litter…
  10. 17-07b-4004 · Insecticides And Similar Products
  11. 17-07b-4005 · Defoliants: Inhibitors: Etc.
  12. 17-07b-4006 · Household Insecticides: Etc.
  13. 17-07b-4007 · Processed Manure
  14. 17-07b-4008 · Bread Used For Feed
  15. 17-07b-4009 · Riding Stables
  16. 17-07b-4010 · Insecticides For Lawns
  17. 17-07b-4011 · Insecticides Sold To Contractors
  18. 17-07b-4101 · Objects Of Art
  19. 17-07b-4102 · Sales Of Photographs And Videos
  20. 17-07b-4103 · Photo Tinting
  21. 17-07b-4104 · Blueprints
  22. 17-07b-4105 · Photo Supplies And Materials
  23. 17-07b-4106 · Photoengravings: Electrotypes: Etc.
  24. 17-07b-4107 · Sales Of Movie Film
  25. 17-07b-4108 · Negative Developing
  26. 17-07b-4109 · Blueprints Sold To Architects
  27. 17-07b-4110 · Blueprints Sold By Architects
  28. 17-07b-4201 · In General
  29. 17-07b-4202 · Exempt Sales To The United States Government
  30. 17-07b-4203 · Contractors For The Federal Government
  31. 17-07b-4204 · Government Agricultural Offices
  32. 17-07b-4205 · Federal Credit Unions And The Farm Credit System
  33. 17-07b-4206 · Fed Savings/Loan Assoc, Natl And State Banks, Credit…
  34. 17-07b-4207 · Reserve Officers' Uniforms
  35. 17-07b-4208 · Postal Employees' Associations
  36. 17-07b-4209 · Businesses In Federal Areas
  37. 17-07b-4210 · Native American Indian Country
  38. 17-07b-4301 · Refunds To Interstate Carriers
  39. 17-07b-4302 · Refunds To Railroad Companies
  40. 17-07b-4303 · Application
Full table of contents →