§ 105-187.23. Exemptions and refunds.
§ 105‑187.23. Exemptions and refunds.
(a) Exemptions. Except for the exemption for sales a state cannot constitutionally tax, theexemptions in G.S. 105‑164.13 do not apply to the taxes imposed by thisArticle.
(b) Refunds. Therefunds allowed in G.S. 105‑164.14 do not apply to the taxes imposed bythis Article. A person who buys at least 50 new white goods of any kind in thesame sale or purchase may obtain a refund equal to sixty percent (60%) of theamount of tax imposed by this Article on the white goods when all of the whitegoods purchased are to be placed in new or remodeled dwelling units that arelocated in this State and do not contain the kind of white goods purchased. Toobtain a refund, a person must file an application for a refund with theSecretary. The application must contain the information required by theSecretary, be signed by the purchaser of the white goods, and be submitted bythe date set by the Secretary. (1993, c. 471, s. 3; 1998‑24, s. 7; 2000‑109,s. 9(a); 2003‑416, s. 19(b).)