17 NCAC 07B .3403. SUPPLIES TO INSTALL MEMORIAL STONES/MONUMENTS/BRONZE GRAVE MARKERS

Purchases of sand, cement, lumber and other tangible personal property by monument dealers for use in installing memorial stones, monuments, or bronze grave markers are subject to the applicable statutory state and local sales or use tax.  Charges by dealers to their customers for installation of such property are exempt from tax when such charges are separately stated from the charge for the memorial stones, monuments or bronze grave markers.

 

History Note:        Authority G.S. 105‑164.3; 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. May 1, 2009; December 1, 1994; October 1, 1993; October 1, 1991.