A BILL TO BE ENTITLED
AN ACT to provide for a sales and use tax refund for the north carolina community college system for certain purchases.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.14 is amended by adding a new subsection to read:
"(n)	North Carolina Community College System. – The North Carolina Community College System is allowed an annual refund of the sales and use tax paid by it under this Article on the following items if those items are used for instructional purposes:
(1)	Durable medical equipment with a sales price of more than twenty-five thousand dollars ($25,000) per item.
(2)	Computers with a sales price of more than twenty-five thousand dollars ($25,000).
(3)	Industrial equipment with a sales price of more than twenty-five thousand dollars ($25,000) per item. For this subdivision, "industrial equipment" is defined as equipment that would qualify as mill machinery under G.S. 105‑187.51 if it were placed into service in a manufacturing industry or plant.
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 is due within six months after the end of the North Carolina Community College System's fiscal year."
SECTION 2.  This act becomes effective October 1, 2007, and applies to sales made on or after that date.