17 NCAC 07B .1109          FEED MILLS

Sales of feed mills 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 animals 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.