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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4511

Dyeing Of Garments

Official textreports.oah.state.nc.us

When North Carolina laundries or dry cleaning plants accept dyeing jobs which they ship to out-of-state dyers for dyeing, the North Carolina laundries or dry cleaning plants are liable for collecting and remitting the applicable statutory state and local sales or use tax on the charges to their customers for the dyeing work.

Last amended: Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; 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-4407 · Leases For Out Of State Use
  2. 17-07b-4408 · Leases: Out Of State Negotiations
  3. 17-07b-4409 · Leased Property: Maintenance
  4. 17-07b-4410 · Assignment Of Lease
  5. 17-07b-4411 · Extension Of Leases Subject To A Maximum Tax
  6. 17-07b-4412 · Sale Of Leased Property
  7. 17-07b-4413 · Conditional Sales Contract
  8. 17-07b-4414 · Golf Driving Range Fees
  9. 17-07b-4415 · Skating Rink Fees
  10. 17-07b-4416 · Highway Use Tax And Alternate Gross Receipts Tax
  11. 17-07b-4501 · Sales By Laundries: Ect.
  12. 17-07b-4502 · Fuel For Laundries: Etc.
  13. 17-07b-4503 · Equipment And Supplies For Laundries: Etc.
  14. 17-07b-4504 · Laundry Supplies
  15. 17-07b-4505 · Miscellaneous Laundry Equipment
  16. 17-07b-4506 · Garment Repairs And Storage
  17. 17-07b-4507 · Rug Reinstallation Charges
  18. 17-07b-4508 · Laundry Business: Interstate
  19. 17-07b-4509 · Uniform Rentals
  20. 17-07b-4510 · Independent Cleaning Solicitors
  21. 17-07b-4511 · Dyeing Of Garments
  22. 17-07b-4512 · Exclusion Of Tax From Receipts
  23. 17-07b-4513 · Inducements To Cleaning Services
  24. 17-07b-4514 · Cleaning Machinery Repairs
  25. 17-07b-4515 · Fuel For Cleaning Plants
  26. 17-07b-4601 · Sales And Purchases Of Automobiles And Other Motor…
  27. 17-07b-4602 · Boats, Boat Trailers, And Accessories
  28. 17-07b-4603 · Motor Vehicle Service Businesses
  29. 17-07b-4604 · Special Equipment-Accessories: Motor Vehicles
  30. 17-07b-4605 · Motor Vehicles Traded In
  31. 17-07b-4606 · Motor Vehicles Used By Dealers
  32. 17-07b-4607 · Motor Vehicle Kits
  33. 17-07b-4608 · Motor Vehicles: Military Personnel
  34. 17-07b-4609 · Fire Trucks And Equipment
  35. 17-07b-4610 · Motor Vehicles: Sales By Federal Government
  36. 17-07b-4611 · Parts From Junked Motor Vehicles
  37. 17-07b-4612 · Motor Vehicle Selling Expenses
  38. 17-07b-4613 · Motor Vehicle Lessors
  39. 17-07b-4614 · Recreational Vehicles
  40. 17-07b-4615 · Manufactured Homes
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