EXEMPT ADMISSION TO AGRICULTURAL FAIRS.

View NCGA Bill Details2013-2014 Session
House Bill 1201 (Public) Filed Thursday, May 22, 2014
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:

H 1201

Bill Summaries:

  • Summary date: May 22 2014 - More information

    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.


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