A BILL TO BE ENTITLED
AN ACT  to create a rebate for sales taxes paid by certain modular homes manufacturers or sellers.
The General Assembly of North Carolina enacts:
SECTION 1.  Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑164.14A. Certain rebates authorized.
A modular home seller that purchases tangible personal property in another state and incorporates that property into a modular home that is sold at retail in this State is allowed an annual rebate of the sales and use taxes paid on that property to the other state. The amount of the rebate may not exceed the amount of tax paid on the sale of the modular home under G.S. 105‑164.4.
A request for a rebate shall be in writing and shall include any information and documentation required by the Secretary. A request for a rebate is due within six months after the end of the applicant's fiscal year."
SECTION 2.  This act becomes effective July 1, 2006, and applies to  purchases made on or after that date.