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.