17 NCAC 07B .1103 TRACTORS: BACKHOES: DRAGLINES
Sales of tractors, backhoes or draglines to farmers for use in the construction and maintenance of drainage facilities to promote the growth of farm crops are exempt from sales and use tax.
History Note: Authority G.S. 105‑164.6; 105-164.13; 105‑262;
Eff. February 1, 1976;
Amended Eff. June 1, 2006.