A BILL TO BE ENTITLED
AN ACT to Treat Potting soil used for agricultural purposes the same as fertilizer and other similar products.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(1) reads as rewritten:
"(1)	Commercial fertilizer, lime, land plaster, plastic mulch, plant bed covers, potting soil, and seeds sold to a farmer for agricultural purposes."
SECTION 2.  This act becomes effective October 1, 2005, and applies to sales made on or after that date.