Bill Text: NC H69 | 2015-2016 | Regular Session | Amended

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Bill Title: Sales Tax Exemption-Agricultural Fairs

Sponsorship: Slight Partisan Bill (Democrat 11-4)

Status: (Introduced - Dead) 2015-02-12 - Ref To Com On Finance [H69 Detail]

Download: North_Carolina-2015-H69-Amended.html

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GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2015

H                                                                                                                                                    1

HOUSE BILL 69

 

 

Short Title:        Sales Tax Exemption‑Agricultural Fairs.		(Public)
Sponsors:	Representatives Pierce, Holloway, C. Graham, and Dobson (Primary Sponsors). For a complete list of Sponsors, refer to the North Carolina General Assembly Web Site.
Referred to:	Finance.

February 12, 2015

A BILL TO BE ENTITLED

AN ACT to exempt admission charges to agricultural fairs from the sales tax imposed on an admission charge to an entertainment activity.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑164.4G(f) is amended by adding a new subdivision to read:

"(f)       Exemptions. � The following gross receipts derived from an admission charge to an entertainment activity are specifically exempt from the tax imposed by this Article:

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(6)        A commercial agricultural fair that meets the requirements of G.S. 106‑520.1, as determined by the Commissioner of Agriculture."

SECTION 2.  This act becomes effective May 1, 2015, and applies to gross receipts derived on or after that date.