Bill Summary for H 69 (2015-2016)

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Bill: SALES TAX EXEMPTION-AGRICULTURAL FAIRS.

Summary date: 

Feb 10 2015

Bill Information:

View NCGA Bill Details2015-2016 Session
House Bill 69 (Public) Filed Tuesday, February 10, 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 Pierce, Holloway, C. Graham, Dobson.

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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 May 1, 2015, and applies to gross receipts derived on or after that date.