17 NCAC 07B .2604          SAND: STONE SOLD TO CONTRACTORS

Sales of sand, dirt, and stone to contractors or other users or consumers or to nonregistered merchants are subject to the applicable statutory state and local sales or use tax unless such property is sold in its original or unmanufactured state by the producer in his capacity as a producer.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑164.13; 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.