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 NORTH 2
CAROLINA GLOBAL TRAN SPARK 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