17 NCAC 07B .1122          RIGHT‑OF‑WAY EQUIPMENT

Sales of tractors and bush‑cutting equipment to power companies, railroad companies, counties, cities, and contractors for use in cutting and maintaining rights‑of‑way are subject to the applicable statutory state and local sales or use tax.

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

Article 44;

Eff. February 1, 1976;

Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991; October 1, 1988;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.