17 NCAC 07B .1119          TOBACCO TYING MACHINES

Sales of tobacco tying machines to farmers for use in harvesting tobacco 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.