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.