Bill Summary for H 548 (2017-2018)

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Summary date: 

May 30 2017

Bill Information:

View NCGA Bill Details2017-2018 Session
House Bill 548 (Public) Filed Monday, April 3, 2017
AN ACT TO EQUALIZE THE SALES TAX TREATMENT OF WASTEWATER DISPERSAL PRODUCTS.
Intro. by Warren.

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Bill 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.