Sales and Use Tax Administrative Hearing Docket # 2003-442 - 03/12/2004

Associated Files


Issue: Whether the Taxpayer purchased non-taxable advertising services or taxable tangible personal property (printed material) for distribution in North Carolina, and whether the pre-stamped envelopes containing printed material which is brought into North Carolina for distribution to donees are considered taxable or non-taxable out-of-state distribution.