NC S445

Exempts sales of pallets used by farmers for agricultural purposes from North Carolina sales and use tax.

Applies to pallets used in planting, cultivating, harvesting, or curing farm crops, producing dairy products, eggs, or animals, and packaging and transporting farm products for sale.

Defines "farmer" to include dairy operators, poultry farmers, egg producers, livestock farmers, crop farmers, and aquatic species farmers.

Also adds greenhouses and repair parts for greenhouses to the existing list of tax-exempt agricultural items.

Becomes effective July 1, 2011, and applies to sales made on or after that date.