Bill Summary for H 494 (2017-2018)

Summary date: 

Mar 27 2017

Bill Information:

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.

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Bill summary

Amends 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.

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