17 NCAC 07B .1116          LIQUID FERTILIZER APPLICATORS

Sales of liquid fertilizer applicators to farmers for use in planting or cultivating farm crops are exempt from sales and use tax.

 

History Note:        Authority G.S. 105‑164.6; 105-164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 2006.