GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

S	1 

SENATE BILL 847

Short Title:  No Sales Tax on Reusable Containers.	(Public)

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Sponsors: Senator Odom.

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Referred to:  Finance.

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April 15, 1997

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM SALES AND USE TAX REUSABLE INDUSTRIAL CONTAINERS USED AS PACKING FOR TANGIBLE PERSONAL PROPERTY.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13(23) reads as rewritten:
"(23)	Sales of wrapping paper, labels, wrapping twine, paper, cloth, plastic bags, cartons, packages and containers, cores, cones or spools, wooden boxes, baskets, coops and barrels, including paper cups, napkins and drinking straws and like articles sold to manufacturers, producers and retailers, when the materials are used for packaging, shipment or delivery of tangible personal property which is sold either at wholesale or retail and when the materials constitute a part of the sale of tangible personal property and are delivered with it to the customer.  In addition, the exemption allowed by this subdivision applies to a reusable container in which the tangible personal property is packaged, shipped, or delivered even if the owner, seller, or lessor of the container holds or retains a property interest in it."
Section 2.  This act becomes effective October 1, 1997, and applies to sales made on or after that date.