GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 1254

Short Title:  Manufactured Home Sales Tax.	(Public)
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Sponsors: Representative Miller.
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Referred to:  Finance.
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May 10, 1991

A BILL TO BE ENTITLED
AN ACT TO INCREASE THE STATE SALES TAX ON MANUFACTURED HOMES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.4(a)(1a) reads as rewritten:
"(1a)	At the rate of two and sixty-seven one-hundredths percent (2.67%) of the sales price of each manufactured home sold at retail, including all accessories attached to the manufactured home when it is delivered to the purchaser, not to exceed four hundred dollars ($400.00).  Each section of a manufactured home that is transported separately to the site where it is to be erected is a separate article."
Sec. 2.  This act becomes effective July 1, 1991, and applies to sales made on or after that date.