Bill Text: NC S671 | 2017-2018 | Regular Session | Amended

North Carolina Senate Bill 671 (Prior Session Legislation)

Bill Title: Sales Tax: Manufactured Homes

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-04-05 - Ref To Com On Rules and Operations of the Senate [S671 Detail]

Download: North_Carolina-2017-S671-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

S 1

SENATE BILL 671

Short Title: Sales Tax: Manufactured Homes.		(Public)
Sponsors:	Senator Britt (Primary Sponsor).
Referred to:	Rules and Operations of the Senate

April 5, 2017

A BILL TO BE ENTITLED

AN ACT to clarify the sales tax on installation as applied to manufactured homes.

The General Assembly of North Carolina enacts:

SECTION 1. G.S. 105‑164.13 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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(61a) Repair, maintenance, and installation services provided for an item, other than a motor vehicle, for which a service contract on the item is exempt from tax under G.S. 105‑164.4I. Repair, maintenance, and installation services provided for a motor vehicle are subject to tax, except as provided under subdivision (62a) of this subsection. Sales of or the gross receipts derived from the following repair, maintenance, and installation services are exempt from tax:

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m. Installation charges for a manufactured home or a modular home provided the installation charges are separately stated and identified as such on the invoice or other documentation given to the purchaser at the time of the sale, regardless of whether the home is being installed on property that is owned by the owner of the home.

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SECTION 2. This act is effective when it becomes law.