17 NCAC 07B .2104          LP GAS SOLD TO FARMERS

Sales of liquefied petroleum gas to a poultry farmer for use in chicken brooders 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.