GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
S	1
SENATE BILL 843
     

 
Short Title:	Sales Tax on Certain Electricity.	()	
Sponsors:	Senators Plyler, Purcell, and Hartsell.	
Referred to:	Finance.	
April 4, 2001

A BILL TO BE ENTITLED
AN ACT to exempt electricity used for certain purposes from the 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 that is separately metered or measured and that is used in the electrolytic smelting process to manufacture aluminum."
SECTION 2.  This act becomes effective July 1, 2001, and applies to sales made on or after that date.