Bill Summary for S 445 (2011-2012)
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Summary date:
Mar 29 2011
Bill Information:
View NCGA Bill Details(link is external) | 2011-2012 Session |
TO EXEMPT THE SALE OF CERTAIN ITEMS FROM SALES AND USE TAX WHEN USED FOR AGRICULTURAL PURPOSES.Intro. by Rabon, Newton.
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Bill 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.