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NC S152
Bill
Status
Introduced
2/26/2019
Primary Sponsor
Gladys Robinson
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AI Summary
- Reenacts previously repealed subdivisions (2b) and (2c) of G.S. 105-164.14(c) to restore sales tax refund provisions for local school administrative units (LEAs)
- Allows LEAs and joint agencies created by interlocal agreements to receive annual refunds on sales and use taxes paid for direct purchases of tangible personal property and services
- Excludes refunds for purchases of electricity, telecommunications service, ancillary service, piped natural gas, video programming, and prepaid meal plans
- Sets aggregate annual local refund limit at $13,300,000 and requires refund requests to be filed within three years of the due date
- Becomes effective July 1, 2019, and applies to sales made on or after that date
Legislative Description
Restore LEA Sales Tax Refund
Last Action
Ref To Com On Rules and Operations of the Senate
2/27/2019
Committee Referrals
Rules and Operations of the Senate2/27/2019
Full Bill Text
No bill text available