AN ACT TO EQUALIZE THE SALES TAX TREATMENT OF WASTEWATER DISPERSAL PRODUCTS. Enacted July 20, 2017. Effective July 1, 2017.
Summary date: Jul 25 2017 - View summary
Summary date: May 30 2017 - View summary
House amendment makes the following change to the 1st edition.
Amends GS 105-164.13 (Retail sales and use tax). Modifies the proposed sales and use tax exemption for wastewater dispersal products, to require that the products be approved by the Department of Health and Human Services (DHHS) to qualify for the exemption (was, requires that they be approved by the On-Site Water Protection Branch of DHHS).
Amends GS 130A-334 (Definitions) to definewastewater dispersal product.
Amends GS 130A-335 (Wastewater collection, treatment and disposal; rules). Directs DHHS to notify the Department of Revenue of all wastewater dispersal product approvals and revocations within 60 days of approval or revocation.
Directs DHHS, as soon as practicable after the bill becomes law, and no later than 30 days after that date, to notify the Department of Revenue of all existing wastewater dispersal product approvals.
Summary date: Apr 3 2017 - View summary
Amends GS 105-164.13(68) to exempt the sale of wastewater dispersal products approved by the ON-Site Water Protection Branch of the Department of Health and Human Services under GS Chapter 130A, Article 11, from sales tax. Deletes the provision allowing an exemption for products to be used in a wastewater dispersal system that were made of 75% recycled materials.
Effective July 1, 2017, and applies to sales made on or after that date.