Loading chat...

NC S152

Bill

Status

Introduced

3/3/2015

Primary Sponsor

Jane Smith

Click for details

Origin

Senate

2015-2016 Session

AI Summary

  • Exempts admission charges to commercial agricultural fairs from North Carolina's sales tax on admission charges to entertainment activities.

  • Fair must meet the requirements of G.S. 106-520.1 as determined by the Commissioner of Agriculture to qualify for the exemption.

  • 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