A BILL TO BE ENTITLED
AN ACT to expand the 1%/$80 excise tax provision for a company located at a ports facility to include parts, accessories, and attachments used to maintain, repair, or replace machinery and equipment used to unload or process cargo.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑187.51B(a)(5) reads as rewritten:
"(5)	A company located at a ports facility for waterborne commerce that purchases qualified equipment. For purposes of this subdivision, qualified equipment includes both of the following:
a.	Machinery and equipment used at the facility to unload or to facilitate the unloading or processing of bulk cargo and to make it suitable for delivery to and use by manufacturing facilities.
b.	Parts, accessories, or attachments used to maintain, repair, replace, upgrade, improve, or otherwise modify such machinery and equipment."
SECTION 2.  This section becomes effective July 1, 2013, and applies to purchases made on or after that date.