A BILL TO BE ENTITLED
AN ACT TO EXEMPT CERTAIN AERIAL SURVEYING PHOTOGRAPHY PRODUCTS FROM SALES AND USE TAX.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail, the use, storage or consumption in this State of the following tangible personal property and services is specifically exempted from the tax imposed by this Article: 
. . .
(53)	Sales to a professional land surveyor of tangible personal property on which custom aerial survey data is stored in digital form or is depicted in graphic form. Data is custom if it was created to the specifications of the professional land surveyor purchasing the property. A professional land surveyor is a person licensed as a surveyor under Chapter 89C of the General Statutes."
SECTION 2.  This act becomes effective July 1, 2004, and applies to sales made on or after that date.