Bill Text: NC H179 | 2013-2014 | Regular Session | Amended
Bill Title: Joint Agencies Sales & Excise Tax Exemptions
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2013-05-08 - Ref To Com On Finance [H179 Detail]
Download: North_Carolina-2013-H179-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2013
H 2
HOUSE BILL 179
Committee Substitute Favorable 4/10/13
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Short Title: Joint Agencies Sales & Excise Tax Exemptions. |
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Sponsors: |
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Referred to: |
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February 28, 2013
A BILL TO BE ENTITLED
AN ACT to exempt certain joint agencies from sales and motor fuel excise taxes.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑164.14(c)(17) reads as rewritten:
"(c) Certain Governmental Entities. – A governmental entity listed in this subsection is allowed an annual refund of sales and use taxes paid by it under this Article on direct purchases of tangible personal property and services, other than electricity, telecommunications service, and ancillary service. Sales and use tax liability indirectly incurred by a governmental entity on building materials, supplies, fixtures, and equipment that become a part of or annexed to any building or structure that is owned or leased by the governmental entity and is being erected, altered, or repaired for use by the governmental entity is considered a sales or use tax liability incurred on direct purchases by the governmental entity for the purpose of this subsection. A request for a refund must be in writing and must include any information and documentation required by the Secretary. A request for a refund is due within six months after the end of the governmental entity's fiscal year.
This subsection applies only to the following governmental entities:
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(17) A joint agency created by interlocal agreement pursuant to G.S. 160A‑462 to (i) provide fire protection, emergency services, or police protection or (ii) operate a public broadcasting television station.
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SECTION 2. G.S. 105‑449.88 is amended by adding a new subdivision to read:
"(10) Motor fuel sold to a joint agency created by interlocal agreement pursuant to G.S. 160A‑462 to provide fire protection, emergency services, or police protection for its use."
SECTION 3. This act becomes effective July 1, 2013, and applies to sales made on or after that date.
