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Code · North Carolina · Chapter 105 — Taxation

§ 105-187.94. (Effective July 1, 2025) Exemptions and refunds.

91 words·~1 min read·/nc/chapter-105/105-187-94

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§ 105-187.94. (Effective July 1, 2025) Exemptions and refunds.
The following provisions apply to this Article:
(1)The exemptions and refunds allowed in Article 5 of this Chapter do not apply except to sales that the State cannot constitutionally tax.
(2)The tax imposed by this Article does not apply to for-hire ground transport service provided by a for-hire ground transport service provider as public transportation on behalf of a State agency, a governmental entity listed in G.S. 105-164.14(c), or a local board of education. (2023-134, s. 42.19(a); 2024-1, s. 11.1(a).)
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