Bill Summary for S 152 (2015-2016)

Printer-friendly: Click to view
Bill: SALES TAX EXEMPTION-AGRICULTURAL FAIRS.

Summary date: 

Mar 3 2015

Bill Information:

View NCGA Bill Details(link is external)2015-2016 Session
Senate Bill 152 (Public) Filed Tuesday, March 3, 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

View: All Summaries for BillTracking:

Bill summary

Identical to H 69, filed 2/10/15.

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.