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NC H494

Bill

Official Source

Status

Introduced

3/27/2017

Primary Sponsor

Charles Graham

Click for details

Origin

House of Representatives

2017-2018 Session

AI Summary

  • Exempts admission charges to commercial agricultural fairs from North Carolina sales tax imposed on entertainment activity admissions.

  • Applies exemption only to fairs meeting the requirements of G.S. 106-520.1, as determined by the Commissioner of Agriculture.

  • Becomes effective July 1, 2017, 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

3/28/2017

Committee Referrals

Appropriations3/28/2017

Full Bill Text

No bill text available