17 NCAC 07B .5202          CHICKS: EGGS: TAXABLE

All sales of eggs, baby chicks and poults which do not qualify for exemption under one or more of the provisions above set forth in 17 NCAC 07B .5201 are subject to the applicable statutory state and local sales or use tax.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43;

Article 44;

Eff. February 1, 1976;

Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991.