17 NCAC 07B .2102          SAWDUST USED AS FUEL

Sales of sawdust to manufacturing plants for use as a fuel in connection with the manufacturing operation are exempt from sales and use tax.

 

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

Eff. February 1, 1976;

Amended Eff. August 1, 2009.