(Effective July 1, 2025) Exemptions and refunds.

§ 105-187.94. (Effective July 1, 2025) Exemptions and refunds. The following provisions apply to this Article: (1) The exemptions and refunds allowed in Article 5 of this Chapter do not apply except to sales that the State cannot constitutionally tax. (2) The tax imposed by this Article does not apply to for-hire ground transport service provided by a for-hire ground transport service provider as public transportation on behalf of a State agency, a governmental entity listed in G.S. 105-164.14(c), or a local board of education.