AN ACT TO MAKE VARIOUS CHANGES TO THE ALCOHOLIC BEVERAGE CONTROL COMMISSION LAWS.
Senate amendments make the following changes to the 4th edition.
Amendment #1 changes the effective date from August 1, 2021, to October 1, 2021, for the changes to GS 105-164.13, which exempts from sales tax sales of machinery, equipment, parts, and accessories for use in the manufacture of the following specified items by the following specified permittees, as well as supplies and ingredients used or consumed in the manufacture: unfortified winery permittees for the manufacture of unfortified wine; fortified winery permittees for the manufacture of fortified wine; brewery permittees for the manufacture of malt beverages; and distillery permittees for the manufacture of spirituous liquor.
Amendment #2 removes Part 29 from the act, with enacted GS 18B-1002.2, establishing an international trade market event permit, set the permit fee at $250, and allowed any international trade market event permit issued in 2021 to be used for three international trade market events of no more than 21 days per event.
© 2021 School of Government The University of North Carolina at Chapel Hill
This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.