Bill Text: NC H1231 | 2013-2014 | Regular Session | Amended
Bill Title: Gas City Sales Tax Exemption
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced - Dead) 2014-05-28 - Ref To Com On Finance [H1231 Detail]
Download: North_Carolina-2013-H1231-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2013
H 1
HOUSE BILL 1231
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Short Title: Gas City Sales Tax Exemption. |
(Public) |
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Sponsors: |
Representatives B. Brown, S. Martin, Hastings, and T. Moore (Primary Sponsors). For a complete list of Sponsors, refer to the North Carolina General Assembly Web Site. |
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Referred to: |
Finance. |
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May 28, 2014
A BILL TO BE ENTITLED
AN ACT to exempt certain sales of natural gas relating to gas cities.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑164.13 is amended by adding a new subdivision to read:
"§ 105‑164.13. Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property, digital property, and services are specifically exempted from the tax imposed by this Article:
…
(44a) Piped natural gas (i) received by a gas city for consumption by that city and (ii) delivered by a gas city to a sales or transportation customer of the gas city.
…."
SECTION 2. G.S. 105‑164.44L(b) reads as rewritten:
"(b) Excise Tax Share. – The quarterly excise tax
share of a city that is not a gas city is the amount of piped natural gas
excise tax distributed to the city under repealed G.S. 105‑187.44
for the same related quarter that was the last quarter in which taxes were
imposed on piped natural gas under repealed Article 5E of this Chapter. The
Secretary must determine the excise tax share of a gas city and divide that
amount by four to calculate the quarterly distribution amount for a gas city.
The excise tax share of a gas city is the amount the gas city would have
received under repealed G.S. 105‑187.44 for the last year in which
taxes were imposed under repealed Article 5E of this Chapter if piped natural
gas consumed by the city or delivered by the city to a customer had not been
exempt from tax under repealed G.S. 105‑187.41(c)(1) and (c)(2). A
gas city must report the information required by the Secretary to make the
distribution under this section in the form, manner, and time required by the
Secretary. For purposes of this subsection, the term "gas city" has
the same meaning as defined in repealed G.S. 105‑187.40. The
determination made by the Department with respect to a city's excise tax share
is final and is not subject to administrative or judicial review.
The excise tax share of a city that has dissolved, merged with another city, or divided into two or more cities since it received a distribution under repealed G.S. 105‑187.44 is adjusted as follows:
(1) If a city dissolves and is no longer incorporated, the excise tax share of the city is added to the amount distributed under subsection (c) of this section.
(2) If two or more cities merge or otherwise consolidate, their excise tax shares are combined.
(3) If a city divides into two or more cities, the excise tax share of the city that divides is allocated among the new cities in proportion to the total amount of ad valorem taxes levied by each on property having a tax situs in the city."
SECTION 3. This act becomes effective July 1, 2014, and applies to sales made on or after that date.
