Senate amendment makes the following changes to 2nd edition.
Amends GS 105-134.6(d)(8) to clarify the applicable deductions for taxpayers who made an addition under subdivisions (7)a. and (7)b. of subsection GS 105-134.6(d).
Amends GS 105-164.3(27) and (27b) to clarify the definitions for prepaid telephone calling service and prepaid calling service by deleting references to wireline calling service and wireline telecommunications service.
Amends GS 105-164.15A(a)(1) to provide that for a service provided and billed on a monthly or other periodic basis, a new tax or a tax rate increase applies to the first billing period that is at least 30 days after enactment and that starts on or after the effective date.
Adds new subsection (f) to GS 105-164.4B to specify when a purchaser is deemed to receive digital property.
Amends Section 8 of SL 2006-209 to provide that as applied to GS 20-79.4, the authority in GS 164-10 to reletter or renumber section subdivisions resides with the Legislative Services Office (was, with Legislative Drafting and Codification).