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S356 • 2025

Global Transpark Authority Sales Tax Mods.

Global Transpark Authority Sales Tax Mods.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Brinson, Mohammed, Waddell
Last action
2025-03-24
Official status
Ref To Com On Rules and Operations of the Senate
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Global Transpark Authority Sales Tax Mods.

Global Transpark Authority Sales Tax Mods.

What This Bill Does

  • Global Transpark Authority Sales Tax Mods.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-03-24 Senate

    Ref To Com On Rules and Operations of the Senate

  2. 2025-03-24 Senate

    Passed 1st Reading

  3. 2025-03-20 Senate

    Filed

Official Summary Text

Global Transpark Authority Sales Tax Mods.

Current Bill Text

Read the full stored bill text 
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 356

Short Title: Global Transpark Authority Sales Tax Mods. (Public)
Sponsors: Senator Brinson (Primary Sponsor).
Referred to: Rules and Operations of the Senate
March 24, 2025
*S356-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REFUND CER TAIN LOCAL SALES AND USE TAXES TO THE NO RTH 2
CAROLINA GLOBAL TRANSPARK AUTHORITY. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 63A-24 reads as rewritten: 5
"§ 63A-24. General laws apply to Authority; exceptions. 6
(a) Except as provided in this section, the general laws that apply to State agencies apply 7
to the Authority. The following general laws, to the extent provided below, do not apply to the 8
Authority: 9
… 10
(c) Notwithstanding G.S. 105-164.14(e), the Secretary of Revenue shall credit the 11
quarterly refunds of local sales and use taxes paid indirectly by the North Carolina Global 12
Transpark Authority (Authority) back to the Authority." 13
SECTION 2. This act is effective when it becomes law and applies to refunds 14
payable for the first full quarter occurring on or after that date. 15