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 .4007. PROCESSED MANURE
Latest version.
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Sales of processed poultry manure, cow manure, and other manure to farmers for agricultural use as a fertilizer are not subject to tax. Occasional or isolated sales by farmers of manure generated in their farming operations are exempt from tax.
History Note: Authority G.S. 105‑164.13; 105‑262;
Eff. February 1, 1976;
Amended Eff. August 1, 2003; January 1, 1982.