Loading chat...
NC S440
Bill
AI Summary
- Exempts admission charges for fundraising events held by tax-exempt nonprofit entities from North Carolina sales tax
- Applies only to events held solely for fundraising purposes by nonprofits exempt under Article 4 of Chapter 105
- Allows entertainment activities to be offered as an ancillary (secondary) purpose at these fundraising events without affecting the tax exemption
- Effective July 1, 2021, and applies to admission charges for entertainment activities held on or after that date
- Referred to the Senate Rules and Operations Committee
Legislative Description
Nonprofit Fundraising Sales Tax Exemption
Public
Last Action
Ref To Com On Rules and Operations of the Senate
4/1/2021
Committee Referrals
Rules and Operations of the Senate4/1/2021
Full Bill Text
No bill text available