GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

S                                                                                                                                                     2

SENATE BILL 220

Finance Committee Substitute Adopted 6/21/17

 

Short Title:      Motor Fuel Tax Exemption for Joint Agency.

(Public)

Sponsors:

 

Referred to:

 

March 9, 2017

A BILL TO BE ENTITLED

AN ACT to allow a motor fuel tax Exemption for certain joint entities.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑449.88 is amended by adding the following new subdivision:

"§ 105‑449.88.  Exemptions from the excise tax.

The excise tax on motor fuel does not apply to the following:

(11)      Motor fuel sold to a joint agency created by interlocal agreement pursuant to G.S. 160A‑462 to provide fire protection, emergency services, or police protection."

SECTION 2.  This act becomes effective January 1, 2018, and applies to purchases made on or after that date.