Bill Summary for S 729 (2015-2016)
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View NCGA Bill Details(link is external) | 2015-2016 Session |
AN ACT TO MAKE VARIOUS CHANGES TO THE REVENUE LAWS.Intro. by Rucho, Rabon, Tillman.
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Bill summary
Senate amendment makes the following changes to the 1st edition.
Amends GS 105-130.7B(b)(4), making a technical correction.
Amends GS 105-164.3, the definitions for the sales and use tax provisions, deleting the previously added term and definition foroperator.
Deletes changes made to GS 105-187.6(c) concerning maximum tax allowed for vehicles that have been titled out of state.
Amends GS 105-164.29A(a) concerning the state government sales tax exemption and sales tax refund for local taxes, making a technical correction deleting an incorrect statute citation.
Amends GS 104-259(b), making technical corrections to subdivision numbering.
Makes a technical correction to a statute number on page 17, line 24, of the bill.
Amends GS 105-113.84 concerning reporting by a resident brewer, winery, nonresident vendor, or wine shipper permittee, making conforming changes reflecting new language in GS 105-113.83(b), which established that wine shippers file annual reports with the Secretary of Revenue. Makes conforming and clarifying changes.