Bill Text: NC S399 | 2015-2016 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Joint Agency Tax Refund

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2015-09-01 - Ch. SL 2015-235 [S399 Detail]

Download: North_Carolina-2015-S399-Amended.html



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Short Title:        Joint Agency & Waste Authority/Tax Exemption.



Senator Sanderson (Primary Sponsor).

Referred to:

Rules and Operations of the Senate.

March 25, 2015


AN ACT to exempt certain joint agencies and regional solid waste management authorities 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. 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. The refund allowed under this subsection does not apply to purchases of electricity, telecommunications service, ancillary service, piped natural gas, video programming, or a prepaid meal plan. 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:

(17)      A joint agency created by interlocal agreement pursuant to G.S. 160A‑462 to (i) provide fire protection, emergency services, or police protection (ii) operate a public broadcasting television station.


SECTION 2.  G.S. 105‑449.88 reads as rewritten:

"§ 105‑449.88.  Exemptions from the excise tax.

The excise tax on motor fuel does not apply to the following:

(9)        Biodiesel that is produced by an individual for use in a private passenger vehicle registered in that individual's name pursuant to Chapter 20 of the General Statutes. For the purposes of this subdivision, the term "private passenger vehicle" has the same meaning as in G.S. 20‑4.01.

(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.

(11)      Motor fuel sold to a regional solid waste management authority created pursuant to G.S. 153A‑421 for its use."

SECTION 3.  This act becomes effective July 1, 2015, and applies to sales made on or after that date.