Bill Summary for S 523 (2019-2020)

Summary date: 

Jul 8 2019

Bill Information:

View NCGA Bill Details2019-2020 Session
Senate Bill 523 (Public) Filed Tuesday, April 2, 2019
Intro. by Tillman, Hise, Newton.

View: All Summaries for BillTracking:

Bill summary

House committee substitute to the 4th edition makes the following changes. 

Amends GS 105-164.13 to establish a sales and use tax exemption for sales of diapers or incontinence underpads on prescription by an enrolled State Medicaid/HealthChoice provider for use by beneficiaries of the State Medicaid program when the provider is reimbursed by the State Medicaid Program or a Medicaid managed care organization, as defined by specified federal law. Amends GS 105-164.3 to define diaper and incontinence underpad. Applies to sales occurring on or after October 1, 2019.

Further amends GS 105-113.40, modifying the terminology to require every person required to be licensed under Article 2A (rather than wholesale dealers and retail dealers) to keep complete and accurate records of all purchases, inventories, sales, shipments, and deliveries of tobacco products.

© 2021 School of Government The University of North Carolina at Chapel Hill

This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.

Printer-friendly: Click to view