17 NCAC 07B .1108          EGG COOLING CABINETS

Sales of egg cooling cabinets to be placed or installed in or affixed to any commercially manufactured facility, enclosure or structure specifically designed, constructed and used for commercial purposes for housing, raising or feeding poultry are exempt from sales or use tax.


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; August 1, 1988.