AN ACT TO PROVIDE A SALES TAX EXEMPTION TO ABC PERMITTEES FOR PURCHASES OF EQUIPMENT, MACHINERY, SUPPLIES, AND INGREDIENTS USED TO MANUFACTURE CERTAIN TYPES OF ALCOHOLIC BEVERAGES.
House committee substitute to the 1st edition makes the following changes.
Regarding the new sales tax exemption added to GS 105-164.13, clarifies that the exemption for sales of machinery, equipment, parts, and accessories for use (was, as used) in the manufacture of the previously specified items by specified ABC permittees also applies to supplies and ingredients used or consumed by the permittee in the manufacturing process only (was, supplies and ingredients used or consumed in the manufacture). Makes clarifying changes to the act's long title.
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