{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.94","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.94","heading":"(Effective July 1, 2025) Exemptions and refunds.","body":"The following provisions apply to this Article:\n(1)\tThe exemptions and refunds allowed in Article 5 of this Chapter do not apply except to sales that the State cannot constitutionally tax.\n(2)\tThe 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).)","path":["","Article 5J. (Effective July 1, 2025) Transportation Commerce Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.94.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"8adb685d94d59f9970d54f1f010864b782d0b1fbc0482241ca32b6fb7c03b1a5","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.93","next":"us-nc/n.c.-gen.-stat.-105-187.95"},"notice":"GroundRules: Original legal text. Not legal advice."}