17 N.C. Admin. Code 7B.4110

Current through Register Vol. 39, No. 9, November 1, 2024

Section 07B .4110 - BLUEPRINTS SOLD BY ARCHITECTS

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.

17 N.C. Admin. Code 07B .4110

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.

Authority G.S. 105-164.4; 105-164.6; 105-262;
Eff. February 1, 1976.