A BILL TO BE ENTITLED
AN ACT to equalize the sales tax treatment of wastewater dispersal products.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(68) reads as rewritten:
"§ 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:
…
(68)	Sales of wastewater dispersal products approved by the On‑Site Water Protection Branch of the Department of Health and Human Services under Article 11 of Chapter 130A of the General Statutes."
SECTION 2.  This act becomes effective July 1, 2017, and applies to sales made on or after that date.