17 NCAC 07B .4008          BREAD USED FOR FEED

Bulk sales of bread for use as feed for animals held or produced for commercial purposes are exempt from tax.  Bakeries or stores making such sales shall show on the sales invoices that the bread is being sold as feed and shall reflect the name and address of the purchaser.  If records are not kept supporting sales of this type, such sales will be considered taxable.

 

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

Eff. February 1, 1976;

Amended Eff. August 1, 1996.