GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	1
HOUSE BILL 1064
     

 
Short Title:	Some Electricity Tax Exempt.	()	
Sponsors:	Representatives Gibson, Allen; and Shubert.	
Referred to:	Finance.	
April 10, 2001

A BILL TO BE ENTITLED
AN ACT TO EXEMPT SALES TO MANUFACTURERS OF ELECTRICITY USED TO MANUFACTURE ALUMINUM from sales and use tax.

The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:
"(8b)	Sales to a manufacturer of electricity which is separately metered or measured and which is used in the electrolytic smelting process to manufacture aluminum."
SECTION 2.  This act is effective when it becomes law.