House committee substitute to the 1st edition deletes the content of the previous edition and replaces it with the following. Amends GS 105-275(45) (special classes of property excluded from tax) to make the exclusion apply to solar energy electric systems placed in service (fully installed and producing usable energy) before July 1, 2027 (previously no date was specified). Effective for taxes imposed for taxable years beginning on or after July 1, 2027. Makes conforming changes to the act's titles.
Bill Summaries: H 1213 PROTECT TAXPAYERS AND LOCAL GOVERNMENTS. (NEW)
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Bill H 1213 (2025-2026)Summary date: Jun 30 2026 - View Summary
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Bill H 1213 (2025-2026)Summary date: May 4 2026 - View Summary
Amends GS 105-164.13 by repealing the following sales tax exemptions for data centers: (1) computer software sold to a person who operates a datacenter and is used within the datacenter; (2) sales of electricity for use at an eligible internet datacenter and eligible business property to be located and used at an eligible internet datacenter; and (3) sales of electricity for use at a qualifying datacenter and datacenter support equipment to be located and used at the qualifying datacenter.
Amends GS 105-164.3 by repealing the definitions of datacenter, eligible internet datacenter, and qualifying datacenter.
Effective July 1, 2026, and applies to sales occurring on or after that date.