AN ACT TO PROVIDE A SALES TAX EXEMPTION TO ABC PERMITTEES FOR PURCHASES OF EQUIPMENT, MACHINERY, SUPPLIES, AND INGREDIENTS USED TO MANUFACTURE CERTAIN TYPES OF ALCOHOLIC BEVERAGES.
Enacts a new sales tax exemption to GS 105-164.13 to exempt from sales tax sales of machinery, equipment, parts, and accessories used in the manufacture of the following specified items by the following specified permittees, as well as supplies and ingredients used or consumed in the manufacture: unfortified winery permittees for the manufacture of unfortified wine; fortified winery permittees for the manufacture of fortified wine; brewery permittees for the manufacture of malt beverages; and distillery permittees for the manufacture of spirituous liquor. Applies to sales made on or after July 1, 2021.
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