Bill Summary for S 490 (2013-2014)

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Bill: EXCLUDE CUSTOM SOFTWARE FROM PROPERTY TAX (NEW).

Summary date: 

May 7 2013
S.L. 2013-259

Bill Information:

View NCGA Bill Details2013-2014 Session
Senate Bill 490 (Public) Filed Wednesday, March 27, 2013
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.