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.