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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4110

Blueprints Sold By Architects

Official textreports.oah.state.nc.us

Architects are liable for sales tax on blueprints or plans when they reproduce plans or drawings and sell them. No tax is due when plans and specifications are instruments of service and title thereto remains with the architects.

Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; 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-4001 · Fertilizer: Lime And Land Plaster
  2. 17-07b-4002 · Fertilizer And Seeds
  3. 17-07b-4003 · Feed, Remedies, Vaccines, Medications, And Litter…
  4. 17-07b-4004 · Insecticides And Similar Products
  5. 17-07b-4005 · Defoliants: Inhibitors: Etc.
  6. 17-07b-4006 · Household Insecticides: Etc.
  7. 17-07b-4007 · Processed Manure
  8. 17-07b-4008 · Bread Used For Feed
  9. 17-07b-4009 · Riding Stables
  10. 17-07b-4010 · Insecticides For Lawns
  11. 17-07b-4011 · Insecticides Sold To Contractors
  12. 17-07b-4101 · Objects Of Art
  13. 17-07b-4102 · Sales Of Photographs And Videos
  14. 17-07b-4103 · Photo Tinting
  15. 17-07b-4104 · Blueprints
  16. 17-07b-4105 · Photo Supplies And Materials
  17. 17-07b-4106 · Photoengravings: Electrotypes: Etc.
  18. 17-07b-4107 · Sales Of Movie Film
  19. 17-07b-4108 · Negative Developing
  20. 17-07b-4109 · Blueprints Sold To Architects
  21. 17-07b-4110 · Blueprints Sold By Architects
  22. 17-07b-4201 · In General
  23. 17-07b-4202 · Exempt Sales To The United States Government
  24. 17-07b-4203 · Contractors For The Federal Government
  25. 17-07b-4204 · Government Agricultural Offices
  26. 17-07b-4205 · Federal Credit Unions And The Farm Credit System
  27. 17-07b-4206 · Fed Savings/Loan Assoc, Natl And State Banks, Credit…
  28. 17-07b-4207 · Reserve Officers' Uniforms
  29. 17-07b-4208 · Postal Employees' Associations
  30. 17-07b-4209 · Businesses In Federal Areas
  31. 17-07b-4210 · Native American Indian Country
  32. 17-07b-4301 · Refunds To Interstate Carriers
  33. 17-07b-4302 · Refunds To Railroad Companies
  34. 17-07b-4303 · Application
  35. 17-07b-4401 · Lease Receipts
  36. 17-07b-4402 · Royalties
  37. 17-07b-4403 · Maintenance Of Leased Property
  38. 17-07b-4404 · Equipment Furnished With Operator
  39. 17-07b-4405 · Lease With Option To Purchase
  40. 17-07b-4406 · Insurance On Leased Property
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