SALES TAX EXEMPTION-AGRICULTURAL FAIRS.

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2015-2016 Session

Senate Bill 152 (Public) Filed Tuesday, March 3, 2015

AN ACT TO EXEMPT ADMISSION CHARGES TO AGRICULTURAL FAIRS FROM THE SALES TAX IMPOSED ON AN ADMISSION CHARGE TO AN ENTERTAINMENT ACTIVITY.

Intro. by

Status: Re-ref Com On Finance (Senate Action) (Mar 9 2015)

Bill History:

Tue, 3 Mar 2015 Senate: Filed
Wed, 4 Mar 2015 Senate: Passed 1st Reading
Wed, 4 Mar 2015 Senate: Ref To Com On Rules and Operations of the Senate
Mon, 9 Mar 2015 Senate: Withdrawn From Com
Mon, 9 Mar 2015 Senate: Re-ref Com On Finance

S 152

Bill Summaries:

Bill S 152 (2015-2016)

Summary date: Mar 3 2015 - View Summary

Identical to H 69, filed 2/10/15.

Amends GS 105-164.4G(f) to exempt specified commercial agricultural fairs from the tax imposed on admission charges for entertainment activities. Effective May 1, 2015, and applies to gross receipts derived on or after that date.

Agriculture, Government, Tax

GS 105

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