Bill Text: NC S610 | 2017-2018 | Regular Session | Amended

North Carolina Senate Bill 610 (Prior Session Legislation)

Bill Title: Equalize Treatment of Wastewater Products

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-04-05 - Ref To Com On Rules and Operations of the Senate [S610 Detail]

Download: North_Carolina-2017-S610-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

S 1

SENATE BILL 610*

Short Title: Equalize Treatment of Wastewater Products.		(Public)
Sponsors:	Senator Brock (Primary Sponsor).
Referred to:	Rules and Operations of the Senate

April 5, 2017

A BILL TO BE ENTITLED

AN ACT to equalize the sales tax treatment of wastewater dispersal products.

The General Assembly of North Carolina enacts:

SECTION 1. G.S. 105‑164.13(68) reads as rewritten:

"§ 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:

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(68) Sales of products that are made of more than seventy‑five percent (75%) by weight of recycled materials when the products are sold for use in an accepted wastewater dispersal system as defined in G.S. 130A‑343. wastewater dispersal products approved by the On‑Site Water Protection Branch of the Department of Health and Human Services under Article 11 of Chapter 130A of the General Statutes."

SECTION 2. This act becomes effective July 1, 2017, and applies to sales made on or after that date.