17 NCAC 07B .4004          INSECTICIDES AND SIMILAR PRODUCTS

(a)  Sales of rodenticides, insecticides, herbicides, fungicides and pesticides, as herein defined, for use in the commercial production of animals or plants are not subject to the sales or use tax.  The exemption for these items does not include equipment or devices used to administer or otherwise dispense the items.  For the purpose of this the following definitions apply:

(1)           Insecticide means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any insects.

(2)           Fungicide means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any fungi or plant disease.

(3)           Herbicide means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any weed.

(4)           Rodenticide means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating rodents.

(5)           Pesticide means any substance used to kill rats, mites, insects, fungi and bacteria.

(b)  Herbicides are exempt only when used as weed killers for the commercial production of plants.  The other items herein defined are exempt only when purchased for the commercial production of plants or to spray, dust, dip, fumigate or otherwise protect animals held or produced for commercial purposes or their quarters against insects, diseases or rodents.

 

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

Eff. February 1, 1976;

Amended Eff. August 1, 2003; August 1, 1996.