NC S671

Exempts installation charges for manufactured homes and modular homes from sales tax, provided the charges are separately stated and identified on the invoice or documentation at the time of sale.

Applies the exemption regardless of whether the home is installed on property owned by the home owner.

Requires installation charges to be clearly separated and itemized in the purchase documentation for the exemption to apply.

Amends G.S. 105-164.13 to add this exemption to the list of retail sales and use tax exemptions.

Becomes effective upon enactment.