GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	1
HOUSE BILL 1059
     

 
Short Title:	Returnable Pallets Tax Equalization.	()	
Sponsors:	Representative Gibson.	
Referred to:	Finance.	
April 10, 2001

A BILL TO BE ENTITLED
AN ACT to Equalize sales and use taxes on returnable pallets.

The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(23) reads as rewritten:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail, the use, storage or consumption in this State of the following tangible personal property is specifically exempted from the tax imposed by this Article:
…
(23)	Sales of the following packaging items:
a.	Wrapping paper, labels, wrapping twine, paper, cloth, plastic bags, cartons, packages and containers, cores, cones or spools, wooden box, baskets, coops and barrels, including paper cups, napkins and drinking straws and like articles sold to manufacturers, producers and retailers, when such materials are used for packaging, shipment or delivery of tangible personal property which is sold either at wholesale or retail and when such articles constitute a part of the sale of such tangible personal property and are delivered with it to the customer.
b.	A container or pallet that is used as packaging by the owner of the container or pallet or another person for delivery of tangible personal property to a purchaser of the property and is required to be returned to its owner for reuse.
…."
SECTION 2.  This act becomes effective October 1, 2001, and applies to transactions occurring on or after that date.