House committee substitute to the 1st edition makes the following changes.
Regarding the new sales tax exemption added to GS 105-164.13, clarifies that the exemption for sales of machinery, equipment, parts, and accessories for use (was, as used) in the manufacture of the previously specified items by specified ABC permittees also applies to supplies and ingredients used or consumed by the permittee in the manufacturing process only (was, supplies and ingredients used or consumed in the manufacture). Makes clarifying changes to the act's long title.
Bill H 619 (2021)Summary date: Jun 24 2021 - More information
Bill H 619 (2021-2022)Summary date: Apr 20 2021 - More information
Enacts a new sales tax exemption to GS 105-164.13 to exempt from sales tax sales of machinery, equipment, parts, and accessories used in the manufacture of the following specified items by the following specified permittees, as well as supplies and ingredients used or consumed in the manufacture: unfortified winery permittees for the manufacture of unfortified wine; fortified winery permittees for the manufacture of fortified wine; brewery permittees for the manufacture of malt beverages; and distillery permittees for the manufacture of spirituous liquor. Applies to sales made on or after July 1, 2021.
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