In a special session, the North Carolina General Assembly passed legislation for a computer manufacturer credit that also enhances existing tax credits. The sales and use tax refund under this legislation was previously only available to pharmaceutical and medicine manufacturers. This legislation extends the credit to computer manufacturers. Computer manufacturers are now entitled to a refund of sales and use tax on building materials, supplies, fixtures and equipment that become part of real property. This change takes effect January 1, 2005 and is applicable to all sales after that date. (SB2, Laws 2004, North Carolina Assembly, November 4, 2004)