Wastewater Dispersal Products Sales and Use Tax Exemption (7-24-17)

This document serves as notice that House Bill 548 was signed into law by the Governor and is Session Law 2017-139. The Session Law amends the sales and use tax exemption in N.C. Gen. Stat. § 105-164.13(68) and provides effective July 1, 2017, for sales and purchases made on or after that date, “[s]ales of wastewater dispersal products approved by the Department of Health and Human Services under Article 11 of Chapter 130A of the General Statutes” are exempt from sales and use taxes.  N.C. Gen. Stat. § 130A-334(14a) also effective July 1, 2017 provides “ ‘wastewater dispersal product’ means a product approved by the Department [of Health and Human Service] for dispersing wastewater effluent within the subsurface dispersal field in a ground absorption system.”