17 NCAC 07B .1115          SNAPBEAN GRADERS

Snapbean graders are not used in the planting, cultivating, harvesting or curing of farm crops and are subject to the applicable statutory state and local sales or use tax when sold to farmers for use.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43;

Article 44;

Eff. February 1, 1976;

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