GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION LAW 2007-500
HOUSE BILL 487
AN ACT to exempt baler twine from the sales and use tax.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105-164.13(1) reads as rewritten:
"(1) Any of the following items sold to a farmer for use by the farmer in the planting, cultivating, harvesting, or curing of farm crops or in the production of dairy products, eggs, or animals. A "farmer" includes a dairy operator, a poultry farmer, an egg producer, a livestock farmer, a farmer of crops, and a farmer of an aquatic species, as defined in G.S. 106-758.
a. Commercial fertilizer, lime, land plaster, plastic mulch, plant bed covers, potting soil, baler twine, and seeds.
b. Farm machinery, attachment and repair parts for farm machinery, and lubricants applied to farm machinery. The term "machinery" includes implements that have moving parts or are operated or drawn by an animal. The term does not include implements operated wholly by hand or motor vehicles required to be registered under Chapter 20 of the General Statutes.
c. A horse or mule.
d. Fuel other than electricity."
SECTION 2. This act becomes effective October 1, 2007, and applies to sales made on or after that date.
In the General Assembly read three times and ratified this the 28th day of July, 2007.
s/ Beverly E. Perdue
President of the Senate
s/ Joe Hackney
Speaker of the House of Representatives
s/ Michael F. Easley
Approved 12:50 p.m. this 30th day of August, 2007