A BILL TO BE ENTITLED AN ACT TO MAKE TECHNICAL, ADMINISTRATIVE, AND CLARIFYING CHANGES TO THE SALES TAX REFUND FOR VOLUNTEER FIRE DEPARTMENTS AND VOLUNTEER EMERGENCY MEDICAL SERVICES SQUADS.
House committee substitute makes the following changes to the 1st edition.
Changes the long title.
Amends GS 105-164.14(b)(2a), providing that volunteer fire departments and volunteer emergency medical services squads that are exempt from income tax under the Code or financially accountable to a city as defined in GS 160A-1, a county, or a group of cities and counties are allowed a refund under this subsection (previously, any organization that was a volunteer fire department or a volunteer emergency medical services squad was allowed a refund).
Provides that this act becomes effective July 1, 2013, applying to sales made on or after that date (previously, 1st edition had more extensive and tiered enacting clause).
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