Bill Summary for S 671 (2017-2018)
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Summary date:
Apr 6 2017
Bill Information:
View NCGA Bill Details | 2017-2018 Session |
AN ACT TO CLARIFY THE SALES TAX ON INSTALLATION AS APPLIED TO MANUFACTURED HOMES.Intro. by Britt.
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Bill summary
Amends GS 105-164.13 to exempt from retail sales and use tax installation charges for a manufactured home or a modular home, provided the installation charges are separately stated and identified as such on the invoice, regardless of whether the home is being installed on property that is owned by the owner of the home.