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(Effective July 1, 2025) Exemptions and refunds.

G.S. 105-187.94
in effect
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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).)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.94.htmlFetched: 10/19/2026

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