NC H179

Exempts joint agencies created by interlocal agreement under G.S. 160A-462 from sales and use taxes on direct purchases of tangible personal property and services, excluding electricity, telecommunications service, and ancillary service.

Covers joint agencies that provide fire protection, emergency services, or police protection, or operate a public broadcasting television station.

Extends the exemption to sales and use tax liability on building materials, supplies, fixtures, and equipment that become part of buildings or structures owned or leased by the joint agency.

Exempts motor fuel sold to joint agencies providing fire protection, emergency services, or police protection from motor fuel excise taxes.

Effective July 1, 2013 for all sales made on or after that date.