Bill Summary for H 1201 (2013-2014)
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Summary date:
May 22 2014
Bill Information:
| View NCGA Bill Details | 2013-2014 Session |
AN ACT TO EXEMPT ADMISSION CHARGES TO COUNTY AGRICULTURAL FAIRS FROM THE SALES TAX IMPOSED ON AN ADMISSION CHARGE TO AN ENTERTAINMENT ACTIVITY.Intro. by Holloway, Pierce, Dixon, Dobson.
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Bill summary
Establishes that if House Bill 1050 from the 2013 Regular Session becomes law, then GS 105-164.4G(f), as enacted by the same bill, will be amended to exempt specified commercial agricultural fairs from the tax imposed on admission charges for entertainment activities.
Effective January 1, 2015, and applies to gross receipts derived on or after that date.