Amends GS 105-187.51B(a) adding subdivision (6) imposing a privilege tax at a rate of 1 percent of the sales price of the equipment or personal property, up to $80 per item, on a company that is primarily a secondary metals recycler that purchases equipment or attachments or repair parts that are (1) capitalized by the company for tax purposes, (2) used by the company at the establishment in the secondary metals recycling activities in which it is primarily engaged, and (3) would be considered mill machinery or parts or accessories under GS 105-187.51 if they were purchased by a manufacturing industry or plant and used by the industry or plant to manufacture tangible personal property.

Effective July 1, 2010, applying to purchases made on or after that date.