GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 159

Short Title:  Safety Equipment Sales Tax Refund.	(Public)

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Sponsors: Representatives Weatherly; Arnold, Black, J. Brown, Crawford, Culp, Davis, Ellis, Gray, Hill, R. Hunter, Hurley, Mitchell, Nichols, Pate, Preston, Robinson, Sexton, Sherrill, Thompson, and Warner.

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Referred to:  Finance.

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February 9, 1995

A BILL TO BE ENTITLED
AN ACT TO PROVIDE SALES TAX REFUNDS FOR MANDATED PURCHASES OF WORKER SAFETY EQUIPMENT.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.14 is amended by adding a new subsection to read:
"( f)	Mandated Worker Safety Equipment. – A person who purchases mandated worker safety equipment is allowed an annual refund of sales and use taxes the person paid under this Article on the equipment.  A request for a refund must be in writing and must include any information and documentation required by the Secretary.  A request for a refund for the calendar year is due June 30 of the following year.  As used in this subsection, the term 'mandated worker safety equipment' means safety equipment that meets all of the following conditions:
(1)	Is required to be used by an individual in the individual's trade or occupation by the Occupational Safety and Health Act of North Carolina, Article 16 of Chapter 95 of the General Statutes, or by a federal workplace safety law.
(2)	Is designed to be worn by or attached to the body of an individual.
(3)	Is used either to protect the body, head, eyes, face, hands, or feet of an individual or to prevent an individual from drowning, falling, loss of hearing, or inhaling toxic substances."
Sec. 2.  G.S. 105-164.14(d) reads as rewritten:
"(d)	Penalties for Late Applications. – Refunds made pursuant to applications filed after the dates specified in subsections (b), (c), and (f) of this section are  subject to the following penalties for late filing: applications filed within 30 days after the due date, twenty-five percent (25%); applications filed after 30 days but within six months after the due date, fifty percent (50%).  Refunds applied for more than six months after the due date are barred."
Sec. 3.  This act becomes effective January 1, 1996, and applies to purchases made on or after that date.