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NC S152
Bill
AI Summary
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Exempts admission charges to commercial agricultural fairs from North Carolina's sales tax on admission charges to entertainment activities.
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Fair must meet the requirements of G.S. 106-520.1 as determined by the Commissioner of Agriculture to qualify for the exemption.
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Becomes effective May 1, 2015, and applies to gross receipts derived on or after that date.
Legislative Description
Sales Tax Exemption-Agricultural Fairs
Last Action
Re-ref Com On Finance
3/9/2015
Committee Referrals
Finance3/9/2015
Rules and Operations of the Senate3/4/2015
Full Bill Text
No bill text available