NC H69

Exempts admission charges to agricultural fairs from the sales tax imposed on admission to entertainment activities.

The exemption applies only to commercial agricultural fairs that meet the requirements of G.S. 106-520.1, as determined by the Commissioner of Agriculture.

Adds a new subdivision (6) to G.S. 105-164.4G(f) listing agricultural fairs as specifically exempt gross receipts from the entertainment activity admission tax.

Takes effect May 1, 2015, and applies to admission charges collected on or after that date.