17 NCAC 07B .3902          HOGSHEADS: CARDBOARD CONTAINERS: ETC.

Sales of wooden hogsheads, cardboard containers and strapping to operators of prizeries for use in moving tobacco from the prizery to the redrying plant are subject to the applicable statutory state and local sales or use tax.

 

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

Eff. February 1, 1976;

Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991.