Bill Summary for H 142 (2011-2012)
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Summary date:
Feb 17 2011
Bill Information:
| View NCGA Bill Details | 2011-2012 Session |
TO MAKE A TECHNICAL CORRECTION TO THE INDUSTRIAL FACILITIES SALES TAX REFUND.Intro. by T. Moore, Hager, Hastings.
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Bill summary
Amends GS 105-164.14B(a) (pertaining to certain industrial facilities refunds) to add definitions for owner, paper-from-pulp manufacturing, and turbine manufacturing. Amends GS 105-164.14B(b)(1) to add paper-from-pulp manufacturing and turbine manufacturing to the list of businesses applicable to industrial facilities allowed a sales and use tax refund. Makes technical changes. Effective July 1, 2010, and applies to sales made on or after that date.