Bill Summary for S 790 (2013-2014)
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Summary date:
May 16 2014
S.L. 2014-39
Bill Information:
| View NCGA Bill Details | 2013-2014 Session |
AN ACT TO PHASE IN THE SALES TAX RATE ON ELECTRICITY SOLD BY CAPE HATTERAS ELECTRICAL MEMBERSHIP CORPORATION AND THE SALES TAX RATE ON PIPED NATURAL GAS SOLD BY GAS CITIES, TO MODIFY THE PROPERTY TAX DEFERRAL PROGRAM FOR SITE INFRASTRUCTURE LAND, AND TO DELAY THE CHANGE IN THE HIGHWAY USE TAX BASE TO INCLUDE DEALER ADMINISTRATIVE FEES.Intro. by Cook.
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Bill summary
Repeals Section 4.5 of SL 2013-316, which, effective July 1, 2014, would have made Cape Hatteras Electrical Membership Corporation subject to taxes, other than property tax, to the same extent as other electrical membership corporations.