PER CURIAM.
A taxpayer who challenges a sales tax coverage by virtue of an exemption or exclusion has the burden of showing that he comes within the exemption upon which he relies. Henderson v. Gill, Comr. of Revenue, 229 N.C. 313, 49 S.E.2d 754. Exemptions from taxes must be strictly construed in favor of the taxing power. McCanless Motor Co. v. Maxwell, Comr. of Revenue, 210 N.C. 725, 188 S.E. 389. The law imposing the sales and use tax does not define insecticides...
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