Bill Summary for S 490 (2013-2014)
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Summary date:
May 7 2013
S.L. 2013-259
Bill Information:
| View NCGA Bill Details(link is external) | 2013-2014 Session |
A BILL TO BE ENTITLED AN ACT TO EXCLUDE CUSTOM SOFTWARE FROM PROPERTY TAX.Intro. by Gunn, Barefoot, Walters.
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Bill summary
Senate committee substitute to the 1st edition make the following changes. Removes proposed deletions in GS 105-275 and instead amends GS 105-275 to exclude from tax the development of software or any modifications to software, whether done by the taxpayer or by a third party, to meet the customer's specified needs. Update the act's titles.