Partnertax.ai
Start free trial →

North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4715

Newspaper Publishers: Machinery

Official textreports.oah.state.nc.us

Sales of machines to newspaper publishing companies for use in printing their customers' addresses are subject to the applicable statutory state and local sales or use tax without any maximum tax applicable thereto. Sales of addressograph plates to commercial printers for use in the mailing and shipping process are subject to the applicable statutory state and local sales or use tax.

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. April 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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 17-07b-4614 · Recreational Vehicles
  2. 17-07b-4615 · Manufactured Homes
  3. 17-07b-4616 · Double-Wide Mobile Homes
  4. 17-07b-4617 · Mobile Classroom, Office And Storage Trailers
  5. 17-07b-4618 · Motor Vehicle Supplies
  6. 17-07b-4619 · Highway Use Tax
  7. 17-07b-4701 · Commercial Printers And Publishers
  8. 17-07b-4702 · Printing Of Containers
  9. 17-07b-4703 · Printing Charges
  10. 17-07b-4704 · Plates For Printing Containers
  11. 17-07b-4705 · Printing Surface Supplies
  12. 17-07b-4706 · Offset Printing Equipment
  13. 17-07b-4707 · Printing Chemicals
  14. 17-07b-4708 · Postage Charges By Printers
  15. 17-07b-4709 · Bookbinding Supplies: Printers
  16. 17-07b-4710 · Bookbinders
  17. 17-07b-4711 · Gas Sold To Printers
  18. 17-07b-4712 · Metal For Making Type
  19. 17-07b-4713 · Typewriters Sold To Printers
  20. 17-07b-4714 · Mounting Tape Sold To Printers
  21. 17-07b-4715 · Newspaper Publishers: Machinery
  22. 17-07b-4716 · Typesetting
  23. 17-07b-4717 · Photographs: Newspapers
  24. 17-07b-4718 · Reproduction Proofs
  25. 17-07b-4801 · Records Required To Be Kept
  26. 17-07b-4802 · Accrual Basis
  27. 17-07b-4803 · Cash Basis
  28. 17-07b-4901 · Shipments From Outside North Carolina
  29. 17-07b-4902 · Shipments From Within North Carolina
  30. 17-07b-5001 · Eyeglasses And Contact Lenses
  31. 17-07b-5002 · Eyeglass Frames And Repair Parts
  32. 17-07b-5003 · Ophthalmic Instruments
  33. 17-07b-5004 · Taxable Optical Supplies
  34. 17-07b-5101 · Leased Departments
  35. 17-07b-5102 · Transient Sellers
  36. 17-07b-5201 · Chicks: Eggs: Exemption
  37. 17-07b-5202 · Chicks: Eggs: Taxable
  38. 17-07b-5301 · Certificate Of Authority
  39. 17-07b-5302 · Proper Use Of Certificate Of Authority
  40. 17-07b-5401 · Monthly Sales And Use Tax Report Form: E-500
Full table of contents →