North Carolina H1213 repeals sales and use tax exemptions for data centers.
North Carolina H1213 repeals the sales and use tax exemption for data centers, effective July 1, 2026. This bill removes specific sub-subdivisions and subdivisions from the state's General Statutes, impacting how data centers are taxed. The changes apply to sales occurring on or after the effective date.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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