17 NCAC 07B .4009 RIDING STABLES
A riding stable is considered a commercial enterprise. Feed for horses owned by or boarded at a riding stable is therefore exempt from sales and use tax. Charges by riding stables for riding privileges are also exempt from the tax.
History Note: Authority G.S. 105‑164.13; 105‑262;
Eff. February 1, 1976;
Amended Eff. August 1, 1998.