17 NCAC 07B .1105          ANIMAL CLIPPERS

Sales of animal clippers and parts therefor to farmers for use in the commercial production of animals are exempt from tax when such clippers are placed or installed in or affixed to any commercially manufactured facility, enclosure or structure used for commercial purposes in housing, raising or feeding animals.


History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105-164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. August 1, 1996; October 1, 1993; August 1, 1988; July 5, 1980.