Bill Summary for S 388 (2021-2022)

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Bill: QUALIFYING FARMER ZOO SALES TAX EXEMPTION. (NEW)

Summary date: 

Jul 26 2022
S.L. 2022-45

Bill Information:

View NCGA Bill Details2021
Senate Bill 388 (Public) Filed Monday, March 29, 2021
AN ACT TO EXPAND THE EXEMPTION FOR FARMERS TO INCLUDE CERTAIN SALES TO A QUALIFYING FARMER FOR A ZOO, TO EXEMPT QUALIFYING ITEMS FROM SALES TAX IF PURCHASED BY A WILDLIFE MANAGER FOR WILDLIFE MANAGEMENT ACTIVITIES, AND TO MAKE CHANGES TO THE PROPERTY TAXATION OF WILDLIFE CONSERVATION LAND.
Intro. by Sawyer, B. Jackson.

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Bill summary

AN ACT TO EXPAND THE EXEMPTION FOR FARMERS TO INCLUDE CERTAIN SALES TO A QUALIFYING FARMER FOR A ZOO, TO EXEMPT QUALIFYING ITEMS FROM SALES TAX IF PURCHASED BY A WILDLIFE MANAGER FOR WILDLIFE MANAGEMENT ACTIVITIES, AND TO MAKE CHANGES TO THE PROPERTY TAXATION OF WILDLIFE CONSERVATION LAND. SL 2022-45. Enacted July 7, 2022. Effective July 7, 2022, except as otherwise provided.