Bill Summaries: S445 (2011-2012 Session)

Tracking:
  • Bill S 445 (2011-2012)
    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.
    Agriculture, Tax
    GS 105

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