Identical to S 211, filed 3/3/11.

Amends GS 105-164.13 (retail sales and use tax) to add greenhouses and repair parts for greenhouses to the list of items exempted from the retail sales and use tax when sold to a farmer, as specified. Also exempts a container or pallet, sold to a farmer to be used for packaging and transporting or as otherwise indicated.
Applies to sales made on or after July 1, 2011.