17 NCAC 07B .2612          LUMBER SOLD TO COMMERCIAL FISHERMEN

Sales to commercial fishermen of lumber or other boat components or parts for use by them in building or repairing boats for their use in the taking or catching commercially of shrimp, crab, oysters, clams, scallops and fish, both edible and nonedible, are exempt from sales and use taxes under the provisions of G.S. 105‑164.13(9).

 

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

Eff. February 1, 1976.