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.
Bill Summaries: H494 SALES TAX EXEMPTION - AGRICULTURAL FAIRS.
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Bill H 494 (2017-2018)Summary date: Mar 27 2017 - View Summary