AN ACT TO EXEMPT CERTAIN EQUIPMENT USED FOR CUT STONE AND STONE PRODUCTS FROM SALES TAX.
Amends GS 105-164.13 by adding an exemption from sales tax for the sale of equipment, or an attachment or repair part for equipment, used in cutting, shaping, polishing, and finishing rough cut slabs and blocks of stone and stone-like products and sold to a company primarily engaged in the business of providing made-to-order countertops, walls, or tubs. Applies to sales made on or after July 1, 2019.
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