17 NCAC 07B .1111          VENTILATORS

Ventilators which have no moving parts and which are installed in tobacco barns, other than bulk tobacco barns, are subject to the applicable statutory state and local sales or use tax.  The ventilators are a part of a building or structure and are not classified as farm machines or machinery.


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

Eff. February 1, 1976;

Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991.