Establishes that if House Bill 1050 from the 2013 Regular Session becomes law, then GS 105-164.4G(f), as enacted by the same bill, will be amended to exempt specified commercial agricultural fairs from the tax imposed on admission charges for entertainment activities.
Effective January 1, 2015, and applies to gross receipts derived on or after that date.
EXEMPT ADMISSION TO AGRICULTURAL FAIRS.
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View NCGA Bill Details | 2013-2014 Session |
AN ACT TO EXEMPT ADMISSION CHARGES TO COUNTY AGRICULTURAL FAIRS FROM THE SALES TAX IMPOSED ON AN ADMISSION CHARGE TO AN ENTERTAINMENT ACTIVITY.Intro. by Holloway, Pierce, Dixon, Dobson.
Status: Failed 3rd Reading (House Action) (Jun 10 2014)
Bill History:
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Thu, 22 May 2014 House: Filed
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Fri, 23 May 2014 House: Passed 1st Reading
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Fri, 23 May 2014 House: Ref To Com On Finance
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Wed, 4 Jun 2014 House: Reptd Fav
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Wed, 4 Jun 2014 House: Cal Pursuant Rule 36(b)
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Wed, 4 Jun 2014 House: Placed On Cal For 06/05/2014
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Thu, 5 Jun 2014 House: Passed 2nd Reading
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Thu, 5 Jun 2014 House: Placed On Cal For 06/10/2014
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Tue, 10 Jun 2014 House: Failed 3rd Reading
H 1201
Bill Summaries:
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Bill H 1201 (2013-2014)Summary date: May 22 2014 - View Summary
View: All Summaries for Bill