17 NCAC 07B .4506. GARMENT REPAIRS AND STORAGE

Charges by commercial laundries and dry cleaners for repairs, alterations and storage of garments are not subject to sales tax when such charges are separately stated on the invoice given to the customer and in the vendor's records.  Sales of buttons, thread, zippers, and cloth for pockets and similar items to such businesses for use or consumption in repairing, altering or storing the customers' property are subject to the applicable statutory state and local sales or use tax.

 

History Note:        Authority G.S. 105‑164.3; 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; October 1, 1991.