GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 1059

Short Title:  No Sales Tax on Pay Phones.	(Public)

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Sponsors: Representative Cocklereece.

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Referred to:  Finance.

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May 11, 1995

A BILL TO BE ENTITLED
AN ACT TO EXEMPT LOCAL PAY PHONE SERVICES FROM SALES TAX.
The General Assembly of North Carolina enacts:
Section 1.  G. S. 105-164.4(a)(4a) reads as rewritten:
	"(4a)	The rate of three percent (3%) applies to the gross receipts derived by a utility from sales of electricity, piped natural gas, or local telecommunications service as defined by G.S. 105-120(e).  Gross receipts from sales of piped natural gas shall not include natural gas expansion surcharges imposed under G.S. 62-158.  Gross receipts from sales of local telecommunications service shall not include receipts from service provided by means of public coin, coinless, or key-operated pay telephone instruments.  A person who operates a utility is considered a retailer under this Article."
Sec. 2.  This act becomes effective July 1, 1995, and applies to sales made on or after that date.