GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

S	1 

SENATE BILL 1366*

Short Title:  No Sales Tax on Small Power Producer.	(Public)
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Sponsors: Senators Winner, Guy, Kincaid, Rauch, Staton; and Simpson.
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Referred to:  Finance.
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May 23, 1990

A BILL TO BE ENTITLED
AN ACT TO ALLOW A SALES TAX EXEMPTION FOR FUEL USED BY A SMALL POWER PRODUCER TO GENERATE ELECTRICITY.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(8a)	Sales to a small power production facility, as defined in 16 U.S.C. § 796(17)(A), of fuel used by the facility to generate electricity."
Sec. 2.  This act shall become effective July 1, 1990.