North Carolina ruled that a taxpayer’s purchase of tangible personal property used to provide mapping services (film, negatives, etc.) by its land surveying company was subject to state use tax. The taxpayer argued that the items purchased were used to provide non-taxable services and should be exempt as well. Additionally, the taxpayer argued that the true object of the transactions was the information provided as opposed to the transfer of tangible personal property. The Tax Review Board, however, ruled that the true object of the transactions was the tangible personal property and , therefore, was subject to use tax. (North Carolina Tax Review Board, Administrative Decision No. 451, September 4, 2004)