- (a) At or before the installation of the separate meter to comply with 26 CAR § 37-102(b), the water utility or provider must obtain a commercial poultry water sales tax exemption certificate from the purchaser certifying that the poultry farm is eligible for the exemption.
(b)
- (1) The water utility or provider must retain the exemption certificates provided at the time of the separate metering that certifies each meter is for exclusive use in the commercial production of poultry.
- (2) A direct pay permit holder must retain a copy of the exemption certificate required by subsection (a) of this section to claim the exemption for water that is used exclusively in the commercial production of poultry.