A BILL TO BE ENTITLED
AN ACT to exempt from sales and use tax the purchase of products entirely composed of recycled materials.
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 and the use, storage, or consumption in this State of the following tangible personal property, digital property, and services are specifically exempted from the tax imposed by this Article: 
…
(60)	Sales of products manufactured from one hundred percent (100%) recycled content, including postconsumer content, postindustrial content, or a mix of postconsumer and postindustrial content."
SECTION 2.  This act becomes effective July 1, 2010, and applies to sales made on or after that date.