A BILL TO BE ENTITLED
AN ACT to exempt certain equipment used for cut stone and stone products from sales tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:
"(5p)	Sales of equipment, or an attachment or repair part for equipment, which is used in cutting, shaping, polishing, and finishing rough cut slabs and blocks of natural and engineered stone and stone‑like products and sold to a company primarily engaged in the business of providing made‑to‑order countertops, walls, or tubs."
SECTION 2.  This act becomes effective July 1, 2019, and applies to sales made on or after that date.