{"data":{"id":"us-nc/n.c.-gen.-stat.-105-468.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-468.1","heading":"Certain building materials exempt from sales and use taxes.","body":"The provisions of this Article shall not be applicable with respect to any items purchased for the purpose of fulfilling a real property contract for a capital improvement entered into or awarded, or entered into or awarded pursuant to any bid made, before the effective date of the tax imposed by a taxing county when, absent the provisions of this section, the items would otherwise be subject to tax under the provisions of this Article. (1971, c. 77, s. 3; 2017-204, s. 2.4(e); 2019-169, s. 3.3(u).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 39. First One-Cent (1¢) Local Government Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-468.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"3e06c8165e64bdd2746f988e1b23e960a5caab60d4a0b1a4b6fe0c8e7dc1930f","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-468","next":"us-nc/n.c.-gen.-stat.-105-469"},"notice":"GroundRules: Original legal text. Not legal advice."}