SALES TAX EXEMPTION - AGRICULTURAL FAIRS.

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View NCGA Bill Details2017-2018 Session
House Bill 494 (Public) Filed Monday, March 27, 2017
AN ACT TO EXEMPT ADMISSION CHARGES TO AGRICULTURAL FAIRS FROM THE SALES TAX IMPOSED ON AN ADMISSION CHARGE TO AN ENTERTAINMENT ACTIVITY.
Intro. by C. Graham.

Status: Re-ref Com On Finance (House Action) (Mar 28 2017)

Bill History:

H 494

Bill Summaries:

  • Summary date: Mar 27 2017 - View Summary

    AmendsĀ GS 105-164.4G(f) to exempt specified commercial agricultural fairs from the tax imposed on admission charges for entertainment activities. Effective July 1, 2017, and applies to gross receipts derived on or after that date.