17 NCAC 07B .1117 MECHANICAL POST HOLE DIGGERS
Sales of mechanical post hole diggers to farmers for use in building fences for use in their farming operations 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.