17 NCAC 07B .1104          IRRIGATION EQUIPMENT

Irrigation equipment, including irrigation pumps, irrigation pipe, sprays, and nozzles, is farm machinery when sold to farmers; these items 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.