JOINT AGENCIES SALES & EXCISE TAX EXEMPTIONS.

View NCGA Bill Details2013-2014 Session
House Bill 179 (Public) Filed Wednesday, February 27, 2013
A BILL TO BE ENTITLED AN ACT TO EXEMPT CERTAIN JOINT AGENCIES FROM SALES AND MOTOR FUEL EXCISE TAXES.
Intro. by McElraft.

Status: Ref To Com On Finance (Senate Action) (May 8 2013)
H 179

Bill Summaries:

  • Summary date: Mar 26 2013 - More information

    House committee substitute makes the following changes to the 1st edition.

    Amends GS 105-449.88 by adding a new subdivision, creating a new exemption to the excise tax on motor fuel for motor fuel sold to a joint agency created by interlocal agreement pursuant to GS 160A-462, to provide fire protection, emergency services, or police protection for its use.

     


  • Summary date: Feb 27 2013 - More information

    Amends GS 105-164.14 (Certain [sales and use tax] refunds authorized) adding interlocal joint  agencies for fire protection, emergency services, and police protection to the list of governmental entities allowed annual refunds of sales and use taxes.  Amends GS 105-449.88 (Exemptions from the excise tax) adding interlocal joint agencies to the list of entities whose fuel purchases are exempt from excise tax.  Effective July 1, 2013.


Printer-friendly: Click to view