EXEMPT PALLETS FOR AG USE FROM SALES TAX.

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View NCGA Bill Details2011-2012 Session
Senate Bill 445 (Public) Filed Tuesday, March 29, 2011
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:

S 445

Bill Summaries:

  • Summary date: Mar 29 2011 - View Summary

    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.