Bill Summary for H 1233 (2013-2014)
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Summary date:
May 27 2014
Bill Information:
View NCGA Bill Details | 2013-2014 Session |
AN ACT TO PROVIDE A SALES TAX REFUND FOR CERTAIN CEMETERIES.Intro. by Samuelson, Glazier.
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Bill summary
Amends GS 105-164.14 to allow a sales tax refund for a nonprofit cemetery company that is exempt from income tax under Section 501(c)(13) of the Internal Revenue Code. Effective July 1, 2014, and applies to sales made on or after that date.