17 NCAC 07B .1117. MECHANICAL POST HOLE DIGGERS

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Sales of mechanical post hole diggers to farmers for use in building fences for use in their farming operations are exempt from sales and use tax.

History Note: Authority G.S. 105‑164.6; 105-164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 2006.

                    
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