North Carolina § 105-468.1 Certain building materials exempt from sales and use taxes

North Carolina Statutes

§ 105-468.1 — Certain building materials exempt from sales and use taxes

North Carolina § 105-468.1

Ch. 105Taxation

Art. 39First One-Cent (1¢) Local Government Sales and Use Tax

Subch. VIIILOCAL GOVERNMENT SALES AND USE TAX

This text of North Carolina § 105-468.1 (Certain building materials exempt from sales and use taxes) 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. § 105-468.1 (2026).

Text

The provisions of this Article shall not be applicable with respect to any items purchased for the purpose of fulfilling a real property contract for a capital improvement entered into or awarded, or entered into or awarded pursuant to any bid made, before the effective date of the tax imposed by a taxing county when, absent the provisions of this section, the items would otherwise be subject to tax under the provisions of this Article. (1971, c. 77, s. 3; 2017-204, s. 2.4(e); 2019-169, s. 3.3(u).)

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The provisions of this Article shall not be applicable with respect to any items purchased for the purpose of fulfilling a real property contract for a capital improvement entered into or awarded, or entered into or awarded pursuant to any bid made, before the effective date of the tax imposed by a taxing county when, absent the provisions of this section, the items would otherwise be subject to tax under the provisions of this Article. (1971, c. 77, s. 3; 2017-204, s. 2.4(e); 2019-169, s. 3.3(u).)