17 N.C. Admin Code 07B .2603 - Asphalt Plants: Concrete Plants: Weigh Hoppers
Purchases of asphalt plants, concrete plants, weigh hoppers, or other equipment by real property contractors, retail-contractors, subcontractors, or other consumers to produce concrete or asphalt for use in fulfilling their contracts are subject to sales and use tax, pursuant to G.S. 105-164.4H.
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