A BILL TO BE ENTITLED
AN ACT TO repeal the SALES and use tax on SEEDS AND FERTILIZERS.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(1) reads as rewritten:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail, the use, storage or consumption in this State of the following tangible personal property is specifically exempted from the tax imposed by this Article: 
                 Agricultural Group.
(1)	Seeds and commercial fertilizer.
(1a)	Land plaster and lime used for agricultural purposes.
.…"
SECTION 2.  This act becomes effective July 1, 2002, and applies to sales made on or after that date.