NC S1374

Exempts wood chipping machinery from North Carolina sales tax if the machinery has a 17-digit vehicle identification number assigned by the National Highway Transportation Safety Association.

Defines "wood chipping machinery" as machinery used to convert raw forest products into wood chips.

Applies to sales made on or after July 1, 2010.

Amends G.S. 105-164.13 to add the exemption to the state's list of sales tax exemptions.