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.

Aviation Gasoline and Jet Fuel Exemption Expanded

Disaster Assistance Sales and Use Tax Exemptions

Erroneous Collection of Sales Tax on a Real Property Contract

Exemption for Packaging Items for Food and Prepared Food Under a Prepaid Meal Plan

Exemption for Service Contract Sold to a Professional Motorsports Team or Related Member

Fuel or Piped Natural Gas Used Solely for Comfort Heating by Certain Manufactures

Park Model RV is Exempt from Sales and Use Tax

Subscribe to Documents