17 NCAC 07B .2603          WEIGH HOPPERS SOLD TO CONTRACTORS

Sales of asphalt plants, concrete plants, weigh hoppers or other equipment to contractors who produce concrete or asphalt for use in fulfilling their contracts are taxable at the applicable statutory state and local sales or use tax, and no maximum tax is applicable thereto.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; December 1, 1984; July 5, 1980.