17 NCAC 07B .1120          COTTON BAGS AND SHEETS

Sales to farmers of cotton picking bags and cotton sheets for use in harvesting cotton 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; November 1, 1982.