Identical to H 548, filed 4/3/17.

Amends GS 105-164.13(68) to exempt the sale of wastewater dispersal products approved by the ON-Site Water Protection Branch of the Department of Health and Human Services under GS Chapter 130A, Article 11 from sales tax. Deletes the provision allowing an exemption for products to be used in a wastewater dispersal system that were made of 75% recycled materials.

Effective July 1, 2017, and applies to sales made on or after that date.