A BILL TO BE ENTITLED AN ACT TO EXEMPT CERTAIN JOINT AGENCIES FROM SALES AND MOTOR FUEL EXCISE TAXES.
Amends GS 105-164.14 (Certain [sales and use tax] refunds authorized) adding interlocal joint agencies for fire protection, emergency services, and police protection to the list of governmental entities allowed annual refunds of sales and use taxes. Amends GS 105-449.88 (Exemptions from the excise tax) adding interlocal joint agencies to the list of entities whose fuel purchases are exempt from excise tax. Effective July 1, 2013.
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