North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 07. SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX |
SUBCHAPTER B. STATE SALES AND USE TAX |
17 NCAC 07B .1102. EXPERIMENTAL FARMS
Latest version.
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North Carolina State University and the Department of Agriculture operate experimental farms which sell the farm products they produce and therefore are classified as farmers within the generally accepted meaning of the word. The farms at Women's Prison, Caledonia Prison and its field unit also come within the classification of farmers.
History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑262;
Eff. February 1, 1976.