§ 105-164.15A. Effective date of tax changes on services and items taxed at combined general rate. - North Carolina Statutes

§ 105‑164.15A. Effective date of tax changes on services and items taxed at combined generalrate.

(a)        Services. – Theeffective date of a tax change for a service taxable under this Article isadministered as follows:

(1)        For a service thatis provided and billed on a monthly or other periodic basis:

a.         A new tax or a taxrate increase applies to the first billing period that starts on or after theeffective date. For a service billed after it is provided, the first billingperiod starts on the effective date. For a service billed before it isprovided, the first billing period starts on the first day of the month afterthe effective date.

b.         A tax repeal or atax rate decrease applies to bills rendered on or after the effective date.

(2)        For a service thatis not billed on a monthly or other periodic basis, a tax change applies toamounts received for services provided on or after the effective date, exceptamounts received for services provided under a lump‑sum or unit‑pricecontract entered into or awarded before the effective date or entered into orawarded pursuant to a bid made before the effective date.

(b)        Combined RateItems. – The effective date of a rate change for an item that is taxable underthis Article at the combined general rate is the effective date of any of thefollowing:

(1)        The effective dateof a change in the State general rate of tax set in G.S. 105‑164.4.

(2)        For an increase inthe authorization for local sales and use taxes, the date on which local salesand use taxes authorized by Subchapter VIII of this Chapter for every countybecome effective in the first county or group of counties to levy theauthorized taxes.

(3)        For a repeal in theauthorization for local sales and use taxes, the effective date of the repeal.  (2005‑276, s. 33.13;2006‑162, s. 10; 2007‑323, s. 31.17(c); 2009‑451, s. 27A.3(l).)