17 NCAC 07B .1110          COOLING FANS

Sales of cooling fans 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; July 5, 1980.