A BILL TO BE ENTITLED
AN ACT to apply the sales and use tax to sales of certain construction materials.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(3) 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: 
…
(3)	Products of forests and mines in their original or unmanufactured state when such sales are made by the producer in the capacity of producer. This subdivision does not apply to sales of crushed stone, sand, gravel, and bituminous concrete.
(3a)	Crushed stone that is sold by the producer in the capacity of producer that is used in the production of bituminous concrete and ready‑mix concrete."
SECTION 2.  This act becomes effective July 1, 2002, and applies to sales made on or after that date.