Bill Summary for H 494 (2017-2018)
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Summary date:
Mar 27 2017
Bill Information:
View NCGA Bill Details | 2017-2018 Session |
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.
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Bill 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.