NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION

CHAPTER 625
HOUSE BILL 1090

AN ACT TO REWRITE G.S. 105-164.13(32) PERTAINING TO THE EXEMPTION FROM SALES TAX OF PERSONAL PROPERTY DESTINED FOR USE IN A FOREIGN COUNTRY.

The General Assembly of North Carolina enacts:

Section 1.  Chapter 201 of the 1979 Session Laws is hereby repealed.
Sec. 2.  A new subdivision (32) in G.S. 105-164.13 is inserted in lieu thereof as follows:
"(32)	Tangible personal property purchased exclusively for the purpose of export to a foreign country for exclusive use and consumption in that foreign country and which purpose is consummated.
	In order to qualify for this exemption an affidavit of export as prescribed by the Secretary of Revenue must be submitted at the point of sale.
	If the export is not consummated, the vendee shall be liable for the applicable tax.
	The purpose of this exemption is to encourage the flow of commerce through North Carolina ports that is now moving through out-of-state ports."
Sec. 3.  This act shall be effective July 1,1979.
In the General Assembly read three times and ratified, this the 23rd day of May, 1979.