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NC H1201
Bill
Status
Introduced
5/22/2014
Primary Sponsor
Bryan Holloway
Click for details
AI Summary
- Exempts admission charges to county agricultural fairs from sales tax on entertainment activity admissions, effective January 1, 2015
- Applies the exemption only to commercial agricultural fairs that meet the requirements of G.S. 106-520.1, as determined by the Commissioner of Agriculture
- Exemption applies to gross receipts derived on or after January 1, 2015
- Contingent on House Bill 1050 from the 2013 Regular Session becoming law, which established the sales tax on admission charges to entertainment activities
Legislative Description
Exempt Admission to Agricultural Fairs
Last Action
Failed 3rd Reading
6/10/2014
Committee Referrals
Finance5/23/2014
Full Bill Text
No bill text available