North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4718 — Reproduction Proofs

Sales of reproduction proofs to commercial printers to be used to produce negatives which are then used to produce plates for the printing of tangible personal property for sale are exempt from tax. SECTION .4800 - BASIS OF REPORTING

Last amended: Authority G.S. 105-164.3; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

Source: official text