Bill Text: NC H1913 | 2010 | Regular Session | Amended
Bill Title: ATV and PWC Sales Tax Holiday
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2010-05-20 - Ref to the Com on Commerce, Small Business, and Entrepreneurship, if favorable, Finance [H1913 Detail]
Download: North_Carolina-2010-H1913-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2009
H 1
HOUSE BILL 1913
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Short Title: ATV and PWC Sales Tax Holiday. |
(Public) |
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Sponsors: |
Representatives Wray; and Faison. |
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Referred to: |
Commerce, Small Business, and Entrepreneurship, if favorable, Finance. |
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May 20, 2010
A BILL TO BE ENTITLED
AN ACT to create a new sales tax holiday for personal watercraft and personal all‑terrain vehicles.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑164.3 reads as rewritten:
"§ 105‑164.3. Definitions.
The following definitions apply in this Article:
(1) All‑terrain vehicle. – Defined in G.S. 20‑4.01.
(1a) Analytical services. – Testing laboratories that are included in national industry 541380 of NAICS or medical laboratories that are included in national industry 621511 of NAICS.
(1a)(1b) Ancillary service. – A service
associated with or incidental to the provision of a telecommunications service.
The term includes detailed communications billing, directory assistance,
vertical service, and voice mail service. A vertical service is a service, such
as call forwarding, caller ID, three‑way calling, and conference
bridging, that allows a customer to identify a caller or manage multiple calls
and call connections.
…
(26a) Personal watercraft. – A small vessel that uses an outboard or propeller‑driven motor, or an inboard motor powering a water jet pump, as its primary source of motive power and which is designed to be operated by a person sitting, standing, or kneeling on, rather than in the conventional manner of sitting or standing inside the vessel.
(26b) Place of primary use. – The street address representative of where the use of a customer's telecommunications service primarily occurs. The street address must be the customer's residential street address or primary business street address. For mobile telecommunications service, the street address must be within the licensed service area of the service provider. If the customer who contracted with the telecommunications provider for the telecommunications service is not the end user of the service, the end user is considered the customer for the purpose of determining the place of primary use.
.…"
SECTION 2. Article 5 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑164.13E. Sales and use tax holiday for all‑terrain vehicles and personal watercraft.
(a) The taxes imposed by this Article do not apply to all‑terrain vehicles or personal watercraft if sold between 12:01 A.M. on the third Friday of June and 11:59 P.M. the following Sunday.
(b) The exemption allowed by this section does not apply to the following:
(1) The sale of a product for use in a trade or business.
(2) The rental of a product."
SECTION 3. G.S. 105‑467(b) reads as rewritten:
"(b) Exemptions and
Refunds. – The State exemptions and exclusions contained in G.S. 105‑164.13,
the State sales and use tax holidays contained in G.S. 105‑164.13C
andG.S. 105‑164.13C, G.S. 105‑164.13D, and G.S. 105‑164.13E,
and the State refund provisions contained in G.S. 105‑164.14
apply to the local sales and use tax authorized to be levied and imposed under
this Article. Except as provided in this subsection, a taxing county may not
allow an exemption, exclusion, or refund that is not allowed under the State
sales and use tax. A local school administrative unit and a joint agency
created by interlocal agreement among local school administrative units
pursuant to G.S. 160A‑462 to jointly purchase food service‑related
materials, supplies, and equipment on their behalf is allowed an annual refund
of sales and use taxes paid by it under this Article on direct purchases of
tangible personal property and services, other than electricity,
telecommunications service, and ancillary service. Sales and use tax liability
indirectly incurred by the entity on building materials, supplies, fixtures,
and equipment that become a part of or annexed to any building or structure
that is owned or leased by the entity and is being erected, altered, or
repaired for use by the entity is considered a sales or use tax liability
incurred on direct purchases by the entity for the purpose of this subsection.
A request for a refund shall be in writing and shall include any information
and documentation required by the Secretary. A request for a refund is due
within six months after the end of the entity's fiscal year. Refunds applied
for more than three years after the due date are barred."
SECTION 4. The second paragraph of Section 4 of Chapter 1096 of the 1967 Session Laws reads as rewritten:
"The exemptions and exclusions contained in G.S. 105‑164.13
and the sales and use tax holidays contained in G.S. 105‑164.13C
and G.S. 105‑164.13DG.S. 105‑164.13C, 105‑164.13D,
and 105‑164.13E apply with equal force and like manner to the local
sales tax authorized to be imposed and levied under this division. The county
shall have no authority, with respect to the local sales and use tax imposed
under this division, to change, alter, add, or delete any exemptions or
exclusions contained under G.S. 105‑164.13."
SECTION 5. This act is effective when it becomes law and applies to sales made on or after that date.
