17 NCAC 07B .4204          GOVERNMENT AGRICULTURAL OFFICES

County agricultural stabilization and conservation offices are agencies or instrumentalities of the federal government and are exempt from payment of sales and use taxes on their purchases of tangible personal property for use in carrying on their work.

 

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

Eff. February 1, 1976.