GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	3 

HOUSE BILL 272
Committee Substitute Favorable 3/5/97
Third Edition Engrossed 3/12/97

Short Title:  Public College Sales Tax Refunds.	(Public)

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Sponsors:

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Referred to:  

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February 18, 1997

A BILL TO BE ENTITLED
AN ACT TO ALLOW THE CONSTITUENT INSTITUTIONS OF THE UNIVERSITY OF NORTH CAROLINA AND THE INSTITUTIONS OF THE COMMUNITY COLLEGE SYSTEM TO OBTAIN REFUNDS OF SALES AND USE TAXES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.14(c) reads as rewritten:
"(c)	Certain Governmental Entities. – A governmental entity listed in this subsection is allowed an annual refund of sales and use taxes paid by it under this Article, except under G.S. 105-164.4(a)(4a) and G.S. 105-164.4(a)(4c), on direct purchases of tangible personal property. Sales and use tax liability indirectly incurred by a governmental entity on building materials, supplies, fixtures, and equipment that become a part of or annexed to any building or structure that is owned or leased by the governmental entity and is being erected, altered, or repaired for use by the governmental entity is considered a sales or use tax liability incurred on direct purchases by the governmental entity for the purpose of this subsection. A request for a refund must be in writing and must include any information and documentation required by the Secretary. A request for a refund is due within six months after the end of the governmental entity's fiscal year.
This subsection applies only to the following governmental entities:
(1)	A county.
(2)	A city as defined in G.S. 160A-1.
(2a)	A consolidated city-county as defined in G.S. 160B-2.
(3)	A metropolitan sewerage district or a metropolitan water district in this State.
(4)	A water and sewer authority created under Chapter 162A of the General Statutes.
(5)	A lake authority created by a board of county commissioners pursuant to an act of the General Assembly.
(6)	A sanitary district.
(7)	A regional solid waste management authority created pursuant to G.S. 153A-421.
(8)	An area mental health, developmental disabilities, and substance abuse authority, other than a single-county area authority, established pursuant to Article 4 of Chapter 122C of the General Statutes.
(9)	A district health department.
(10)	A regional council of governments created pursuant to G.S. 160A-470.
(11)	A regional planning and economic development commission or a regional economic development commission created pursuant to Chapter 158 of the General Statutes.
(12)	A regional planning commission created pursuant to G.S. 153A-391.
(13)	A regional sports authority created pursuant to G.S. 160A-479.
(14)	A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes.
(14a)	A facility authority created pursuant to Part 4 of Article 20 of Chapter 160A of the General Statutes.
(15)	A regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes.
(16)	A local airport authority that was created pursuant to a local act of the General Assembly and has at least one of the following characteristics:
a.	It has all of the rights of a municipality.
b.	A local act of the General Assembly declares it to be a municipality.
c.	A local act of the General Assembly specifically authorizes it to receive a refund under this section.
(17)	A joint agency created by interlocal agreement pursuant to G.S. 160A-462 to operate a public broadcasting television station.
(18)	The North Carolina Low-Level Radioactive Waste Management Authority created pursuant to Chapter 104G of the General Statutes.
(19)	The North Carolina Hazardous Waste Management Commission created pursuant to Chapter 130B of the General Statutes.
(20)	A constituent institution of The University of North Carolina as defined in G.S. 116-2.  Notwithstanding any other provisions of law, a refund payable under this subdivision of the local sales and use taxes levied under Articles 39, 40, and 42 of this Chapter and under the Mecklenburg County Sales and Use Tax Act, Chapter 1096 of the 1967 Session Laws, as amended, shall be drawn from the General Fund and shall not be deducted from the distribution to local governments.
(21)	The University of North Carolina Hospitals at Chapel Hill.
(22)	An institution of the community college system established in Chapter 115D of the General Statutes.  Notwithstanding any other provisions of law, a refund payable under this subdivision of the local sales and use taxes levied under Articles 39, 40, and 42 of this Chapter and under the Mecklenburg County Sales and Use Tax Act, Chapter 1096 of the 1967 Session Laws, as amended, shall be drawn from the General Fund and shall not be deducted from the distribution to local governments."
Section 2.  This act is effective when it becomes law and applies to taxes paid on or after January 1, 1997.