GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 1126

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

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Sponsors: Representative Miner.

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Referred to:  Commerce, if favorable, Finance.

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April 21, 1997

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), other than sales of electricity or piped natural gas subject to tax under another subdivision in this section. 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-operated pay telephone instruments and paid for by coin.  A person who operates a utility is considered a retailer under this Article."
Section 2.  This act becomes effective July 1, 1997, and applies to sales made on or after that date.