AN ACT to repeal the sales and use tax exemption for data CENTERS.

The General Assembly of North Carolina enacts:

SECTION 1.(a)  Sub‑subdivision (43a)b. and subdivisions (55) and (55a) of G.S. 105‑164.13 are repealed.

SECTION 1.(b)  Subdivisions (47), (79), and (201) of G.S. 105‑164.3 are repealed.

SECTION 2.  Section 1 of this act is effective July 1, 2026, and applies to sales occurring on or after that date. The remainder of this act is effective when it becomes law.