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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Feb 6, 2025 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 62 Short Title:
62 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS35020-MCf-39 Short Title:
A BILL TO BE ENTITLED AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN NONPROFIT ENTITIES AND TO EXEMPT CERTAIN FUNDRAISING EVENTS BY NONPROFITS FROM SALES TAX.
Rules and Operations of the Senate February 10, 2025 A BILL TO BE ENTITLED AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN NONPROFIT ENTITIES AND TO EXEMPT CERTAIN FUNDRAISING EVENTS BY NONPROFITS FROM SALES TAX.
The LLC is not an organization that would be properly classified in any of the major group areas of the National *DRS35020-MCf-39* General Assembly Of North Carolina Session 2025 Taxonomy of Exempt Entities listed in sub-subdivision b.
The LLC is not an organization that would be properly classified in any of the major group areas of the National *S62-v-1* General Assembly Of North Carolina Session 2025 Taxonomy of Exempt Entities listed in sub-subdivision b.
The exemption provided in this subdivision includes indirect sales to a nonprofit entity of digital property and tangible personal property purchased by a real property contractor that becomes a part of or permanently installed or applied to any building or structure that is owned or leased by the nonprofit entity and is being erected, altered, or repaired for use by the nonprofit entity for carrying on its nonprofit activities.
The exemption provided in this subdivision includes indirect sales to a nonprofit entity of digital property and tangible personal property purchased by a real property contractor that becomes a part of or permanently installed or applied to anybuilding or structure that is owned or leased bythe nonprofit entity and is being erected, altered, or repaired for use by the nonprofit entity for carrying on its nonprofit activities.
Theexemption providedinthis subdivisiondoes not apply to (i) purchases ofelectricity,telecommunicationsservice,ancillaryservice,pipednaturalgas, video programming, a prepaid meal plan, aviation gasoline and jet fuel, and spirituous liquor or (ii) sales and use tax liability indirectly paid by a nonprofit entity through reimbursement to an authorized person of the entity for tax incurred by the person on an item or transaction subject to tax under Article 5 of this Chapter.
Theexemption providedinthis subdivisiondoes not applyto (i) purchases ofelectricity,telecommunicationsservice,ancillaryservice,pipednatural gas, video programming, a prepaid meal plan, aviation gasoline and jet fuel, and spirituous liquor or (ii) sales and use tax liabilityindirectly paid bya nonprofit entity through reimbursement to an authorized person of the entity for tax incurred by the person on an item or transaction subject to tax under Article 5 of this Chapter.
A real property contractor who pays local sales and use taxes on property qualifying for an exemption under this subdivision on behalf of an entity shall give the entity for whose project the property was purchased a signed statement containing (i) the date the property was purchased, (ii) the type of property purchased, (iii) the project for which the property was used, (iv) if the property was purchased in this State, the county in which it was purchased, and (v) if the property was not purchased in this State, the county in which the property was used.
A real property contractor who pays local sales and use taxes on property qualifying for an exemption under this subdivision on behalf of an entity shall give the entity for whose project the propertywas purchased a signed statement containing (i) the date the property was purchased, (ii) the type of property purchased, (iii) the project for which the property was used, (iv) if the property was purchased in this State, the county in which it was purchased, and (v) if the property was not purchased in this State, the county in which the property was used.
The application for exemption must be in the form required by the Secretary, be signed by a person with authority Page 2 DRS35020-MCf-39 General Assembly Of North Carolina Session 2025 to bind the entity, and contain any information required by the Secretary.
The application for exemption must be in the form required bythe Secretary, be signed by a person with authority Page 2 Senate Bill 62-First Edition General Assembly Of North Carolina Session 2025 to bind the entity, and contain any information required by the Secretary.
(b) Liability.–Anonprofitentitythatdoesnotusetheitemspurchasedwithitsexemption number must pay the tax that should have been paid on the items purchased, plus interest calculated from the date the tax would otherwise have been paid." SECTION 4.
(b) Liability.– Anonprofitentitythatdoesnotusetheitemspurchasedwithitsexemption number must pay the tax that should have been paid on the items purchased, plus interest calculated from the date the tax would otherwise have been paid." SECTION 4.
Exceptasprovidedinthis subsection,ataxingcountymaynotallowanexemption,exclusion, or refund that is not allowed under the State sales and use tax.
Exceptasprovidedinthissubsection,ataxingcountymaynotallowan exemption,exclusion, or refund that is not allowed under the State sales and use tax.
105-164.29C for direct and indirect purchases by the entity or another person.
105-164.29C for direct and indirect purchases bythe entityor another person.
… (2) Tuition, registration fees, or charges to attend instructional seminars, conferences, or workshops for educational purposes, notwithstanding that DRS35020-MCf-39 Page 3 General Assembly Of North Carolina Session 2025 entertainmentactivitymaybeofferedas anancillarypurposeofaneventlisted in this subdivision.
… (2) Tuition, registration fees, or charges to attend instructional seminars, conferences, or workshops for educational purposes, notwithstanding that Senate Bill 62-First Edition Page 3 General Assembly Of North Carolina Session 2025 entertainmentactivitymaybeofferedas anancillarypurposeofaneventlisted in this subdivision.
Page 4 DRS35020-MCf-39
Page 4 Senate Bill 62-First Edition
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