A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM SALES TAX CERTAIN AGRICULTURAL MULCH AND PLANT BED COVERS.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(1) and the lead‑in language of G.S. 105‑164.13 read as rewritten:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property and services are specifically exempted from the tax imposed by this Article:

Agricultural Group.

(1)	Commercial fertilizer, lime, land plaster, plastic mulch, plant bed covers, and seeds sold to a farmer for agricultural purposes.
…"
SECTION 2.  This act becomes effective October 1, 2004, and applies to sales made on or after that date.