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.
EXEMPT PALLETS FOR AG USE FROM SALES TAX.
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View NCGA Bill Details | 2011-2012 Session |
TO EXEMPT THE SALE OF CERTAIN ITEMS FROM SALES AND USE TAX WHEN USED FOR AGRICULTURAL PURPOSES.Intro. by Rabon, Newton.
Status: Ref To Com On Finance (Senate Action) (Mar 30 2011)
Bill History:
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Tue, 29 Mar 2011 Senate: Filed
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Wed, 30 Mar 2011 Senate: Passed 1st Reading
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Wed, 30 Mar 2011 Senate: Ref To Com On Finance
S 445
Bill Summaries:
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Bill S 445 (2011-2012)Summary date: Mar 29 2011 - View Summary
View: All Summaries for Bill