North Carolina § 105-187.94 (Effective July 1, 2025) Exemptions and refunds

North Carolina Statutes

§ 105-187.94 — (Effective July 1, 2025) Exemptions and refunds

North Carolina § 105-187.94

Ch. 105Taxation

Art. 5J(Effective July 1, 2025) Transportation Commerce Tax

Subch. ILEVY OF TAXES

This text of North Carolina § 105-187.94 ((Effective July 1, 2025) Exemptions and refunds) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-187.94 (2026).

Text

The following provisions apply to this Article:

(1)The exemptions and refunds allowed in Article 5 of this Chapter do not apply except to sales that the State cannot constitutionally tax.

(2)The tax imposed by this Article does not apply to for-hire ground transport service provided by a for-hire ground transport service provider as public transportation on behalf of a State agency, a governmental entity listed in G.S. 105-164.14(c), or a local board of education. (2023-134, s. 42.19(a); 2024-1, s. 11.1(a).)

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The following provisions apply to this Article:
(1) The exemptions and refunds allowed in Article 5 of this Chapter do not apply except to sales that the State cannot constitutionally tax.
(2) The tax imposed by this Article does not apply to for-hire ground transport service provided by a for-hire ground transport service provider as public transportation on behalf of a State agency, a governmental entity listed in G.S. 105-164.14(c), or a local board of education. (2023-134, s. 42.19(a); 2024-1, s. 11.1(a).)