17 NCAC 07B .4006. HOUSEHOLD INSECTICIDES: ETC.

Sales of rodenticides, insecticides, herbicides, fungicides and pesticides for household purposes are subject to the applicable statutory state and local sales or use tax.  Sales of insecticides for use on lawns and golf courses are subject to the applicable statutory state and local sales or use tax.  Sales of insecticides and herbicides to contractors for use in performing contracts to clear highway rights‑of‑way 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; December 1, 1982.