JOINT AGENCY TAX REFUND.

View NCGA Bill Details2015-2016 Session
Senate Bill 399 (Public) Filed Tuesday, March 24, 2015
AN ACT TO ALLOW A JOINT AGENCY CREATED TO PROVIDE POLICE PROTECTION, FIRE PROTECTION, AND EMERGENCY SERVICES A REFUND OF SALES AND USE TAXES PAID AND TO DIRECT THE REVENUE LAW STUDY COMMITTEE TO EXAMINE THE APPLICATION OF THE EXEMPTION OF THE MOTOR FUELS TAX TO ENTITIES COMPRISED OF MULTIPLE LOCAL GOVERNMENT UNITS.
Intro. by Sanderson.

Status: Ch. SL 2015-235 (Senate Action) (Sep 1 2015)

SOG comments (2):

Long Title Change

Senate committee substitute to the 1st edition makes changes to the long title. The original title was as follows:

AN ACT TO EXEMPT CERTAIN JOINT AGENCIES AND REGIONAL SOLID WASTE MANAGEMENT AUTHORITIES FROM SALES AND MOTOR FUEL EXCISE TAXES.

Short and Long Title Changes

Senate committee substitute to the 2nd edition made changes to the short and long titles. The original titles were as follows:

JOINT AGENCY & WASTE AUTHORITY/TAX EXEMPTION.

AN ACT TO EXEMPT CERTAIN JOINT AGENCIES AND REGIONAL SOLID WASTE MANAGEMENT AUTHORITIES FROM SALES AND MOTOR FUEL EXCISE TAXES AND TO AUTHORIZE THE DIVISION OF MOTOR VEHICLES TO ISSUE PERMANENT REGISTRATION PLATES FOR MOTOR VEHICLES OWNED AND OPERATED BY REGIONAL SOLID WASTE MANAGEMENT AUTHORITIES.

Bill History:

S 399/S.L. 2015-235

Bill Summaries:

  • Summary date: Sep 3 2015 - More information

    AN ACT TO ALLOW A JOINT AGENCY CREATED TO PROVIDE POLICE PROTECTION, FIRE PROTECTION, AND EMERGENCY SERVICES A REFUND OF SALES AND USE TAXES PAID AND TO DIRECT THE REVENUE LAW STUDY COMMITTEE TO EXAMINE THE APPLICATION OF THE EXEMPTION OF THE MOTOR FUELS TAX TO ENTITIES COMPRISED OF MULTIPLE LOCAL GOVERNMENT UNITS. Enacted September 1, 2015. Section 1 is effective July 1, 2015. The remainder is effective September 1, 2015.


  • Summary date: Jul 21 2015 - More information

    Senate committee substitute makes the following changes to the 2nd edition. 

    Deletes the section of the bill exempting joint agencies created by interlocal agreement under GS 160A-462 to provide (1) fire protection, (2) emergency services, or (3) police protection, as well as regional solid waste management authorities created under GS 153A-421, from the excise tax on motor fuel.

    Deletes changes to GS 20-84(b), which allowed the issuance of permanent license plates for motor vehicles owned and operated by a regional solid waste management authority.

    Adds a new section directing the Revenue Laws Study Committee to study the application of the motor fuels tax exemption to entities comprised of multiple local government units. 

    Amends both the short and long titles. 


  • Summary date: May 13 2015 - More information

    Senate committee substitute makes the following changes to the 1st edition.

    Amends the long title.

    Amends GS 20-84(b) to authorize the Department of Motor Vehicles to issue permanent registration plates for vehicles owned and operated by a regional solid waste management authority. Effective when the act becomes law, applying to violations committed on or after that date. 

     


  • Summary date: Mar 24 2015 - More information

    Under current law, GS 105-164.14(c)(17) identifies certain governmental entities as allowed annual refunds of the sales and use tax paid under Article 5 of GS Chapter 105 on direct purchases of tangible personal property and services. Amends GS 105-164.14(c)(17) to include as a government entity allowed a refund of sales and use tax under Article 5 a joint agency created by interlocal agreement under GS 160A-462 to provide (1) fire protection, (2) emergency services, or (3) police protection.

    Amends GS 105-449.88 to provide that the excise tax on motor fuel does not apply to motor fuel sold to a joint agency created by interlocal agreement under GS 160A-462 to provide (1) fire protection, (2) emergency services, or (3) police protection for its use. Also provides that the motor fuel excise tax does not apply to motor fuel sold to a regional solid waste management authority created under GS 153A-421 for its use.

    Effective July 1, 2015, and applies to sales made on or after that date.


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