NC H558

Allows soil and water conservation districts organized under Chapter 139 of the General Statutes to request annual refunds of sales and use taxes paid on direct purchases of tangible personal property and services.

Allows district confinement facilities (regional jails) created under G.S. 153A-219 to request annual refunds of sales and use taxes paid on direct purchases of tangible personal property and services.

Refunds exclude taxes paid on electricity, telecommunications service, and ancillary service, but include indirect taxes incurred on building materials, supplies, fixtures, and equipment that become part of structures owned or leased by these entities.

Refund requests must be submitted in writing within six months after the end of the governmental entity's fiscal year and must include information and documentation required by the Secretary.

Effective July 1, 2015, applying to sales made on or after that date.