17 N.C. Admin Code 07B .4511 - Dyeing of Garments

Rule 07b .4511 - Dyeing of Garments

When North Carolina laundries or dry cleaning plants accept dyeing jobs which they ship to out‑of‑state dyers for dyeing, the North Carolina laundries or dry cleaning plants are liable for collecting and remitting the applicable statutory state and local sales or use tax on the charges to their customers for the dyeing work.

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