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.
House committee substitute makes the following changes to the corrected copy, 4th edition.
Amends proposed GS 105-164.13E(a1), which allows a qualifying farmer or conditional farmer who operates a zoo in addition to the farmer's farming operations, a sales and use tax exemption for the items used in the farmer's zoo operations. Provides that the items that may be exempt from sales tax are the items listed in (a) of the statute that are purchased by a qualifying farmer or conditional farmer and used by the farmer primarily in zoo operations (was, the items listed in (a) of the statute that are used by a farmer primarily in zoo operations).
Changes the act's long title.
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