§ 105-468.1. Certain building materials exempt from sales and use taxes. - North Carolina Statutes

§105‑468.1.  Certain building materials exempt from sales and use taxes.

The provisions of this Articleshall not be applicable with respect to any building materials purchased forthe purpose of fulfilling any lump sum or unit price contract entered into orawarded, or entered into or awarded pursuant to any bid made, before theeffective date of the tax imposed by a taxing county when, absent theprovisions of this section, such building materials would otherwise be subjectto tax under the provisions of this Article. (1971, c. 77, s. 3.)