GENERAL ASSEMBLY OF NORTH CAROLINA
1989 SESSION
CHAPTER 251
AN ACT TO PERMIT THE ROCKINGHAM COUNTY AIRPORT AUTHORITY TO RECEIVE ANNUAL SALES TAX REFUNDS.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-164.14(c), as amended by Section 5 of Chapter 168, Session Laws of 1989, reads as rewritten:
"(c) Upon receipt of
timely applications for refund, the Secretary of Revenue shall make refunds
annually to all governmental entities, as hereinafter defined, of sales and use
tax paid under this Article, except under G.S. 105-164.4(4a) and G.S.
105-164.4(c), by said governmental entities on direct purchases of tangible
personal property. Sales and use tax liability indirectly incurred by such
governmental entities on building materials, supplies, fixtures and equipment
which shall become a part of or annexed to any building or structure being
erected, altered or repaired which is owned or leased by such governmental
entities shall be construed as sales or use tax liability incurred on direct
purchases by such governmental entities, and such entities may obtain refunds
of such taxes indirectly paid. The refund provisions contained in this
subsection shall not apply to any governmental entities not specifically named
herein. In order to receive the refund herein provided for, governmental
entities shall file a written request for said refund within six months of the
close of the fiscal year of the governmental entities seeking said refund, and
such request for refund shall be substantiated by such records, receipts and
information as the Secretary may require. No refunds shall be made on
applications not filed within the time allowed by this section and in such
manner as the Secretary may otherwise require. The term 'governmental
entities,' for the purposes of this subsection, shall mean all counties,
incorporated cities and towns, water and sewer authorities created and existing
under the provisions of Chapter 162A of the General Statutes, lake authorities
created by a board of county commissioners pursuant to an act of the General
Assembly, sanitary districts, regional councils of governments created pursuant
to G.S. 160A-470, area mental health, mental retardation, and substance abuse
authorities (other than single-county area authorities) established pursuant to
Article 4 of Chapter 122C of the General Statutes, district health departments,
regional planning and economic development commissions created pursuant to G.S.
158-14, regional economic development commissions created pursuant to G.S.
158-8, regional planning commissions created pursuant to G.S. 153A-391,
metropolitan sewerage districts and metropolitan water districts in this State,
the North Carolina Low-Level Radioactive Waste Management Authority created
pursuant to Chapter 104G of the General Statutes, and the North
Carolina Hazardous Waste Management Commission created pursuant to Chapter 130B
of the General Statutes. Statutes, and the Rockingham County Airport
Authority."
Sec. 2. This act shall become effective July 1, 1989 and shall apply to sales and use taxes paid during the 1988-89 fiscal year, provided that a claim is filed before July 31, 1989.
In the General Assembly read three times and ratified this the 7th day of June, 1989.