A BILL TO BE ENTITLED
AN ACT exempting fuel sold to persons for residential purposes from sales and use tax and exempting piped natural gas sold to persons for residential purposes from excise tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(44) reads as rewritten:
"(44)	Piped natural gas."
SECTION 2.  G.S. 105‑164.13 is amended by adding a new subdivision to read:
"(44a)	Sales of fuel, other than electricity, to persons for residential purposes."
SECTION 3.  G.S. 105‑187.41(a) reads as rewritten:
"(a)	Scope. – An excise tax is imposed on piped natural gas received for consumption in this State for purposes other than residential purposes. This tax is imposed in lieu of a sales and use tax and a percentage gross receipts tax on piped natural gas."
SECTION 4.  Section 2 of this act becomes effective July 1, 2007, and applies to sales made on or after that date. Section 3 of this act becomes effective July 1, 2007, and applies to billing periods beginning on or after that date. The remainder of this act is effective when it becomes law.