Section 105-187.94 - [Effective 7/1/2025] Exemptions and refundsThe 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.N.C. Gen. Stat. § 105-187.94
Amended by 2024 N.C. Sess. Laws 1,s. 11.1-a, eff. 7/1/2025, applicable to for-hire ground transport services occurring on or after that date.Added by 2023 N.C. Sess. Laws 134,s. 42.19-a, eff. 7/1/2025, applicable to for-hire ground transport services occurring on or after that date.