17 NCAC 07B .4007 PROCESSED MANURE
Sales of processed poultry manure, cow manure, and other manure to farmers for agricultural use as a fertilizer are not subject to tax. Occasional or isolated sales by farmers of manure generated in their farming operations are exempt from tax.
History Note: Authority G.S. 105‑164.13; 105‑262;
Eff. February 1, 1976;
Amended Eff. August 1, 2003; January 1, 1982.