.41 Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves.

A. Repealed.

B. Repealed.

C. The sales and use tax does not apply to a sale of a multifuel pellet stove designed to burn agricultural field corn. The fact that agricultural field corn can be burned in a stove not specifically designed for the burning of agricultural field corn does not exempt the sale of that stove from the tax. Vendors and purchasers of multifuel pellet stoves shall keep records or documentation identifying the items as meeting the requirements for the exemption under this regulation.