17 NCAC 07B .4009. RIDING STABLES

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A riding stable is considered a commercial enterprise. Feed for horses owned by or boarded at a riding stable is therefore exempt from sales and use tax. Charges by riding stables for riding privileges are also exempt from the tax.

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

Eff. February 1, 1976;

Amended Eff. August 1, 1998.

                    
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