NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 553

SENATE BILL 155

 

 

AN ACT AMENDING THE CHAIN STORE TAX (G.S. 105-98) TO PROVIDE THAT NO MANUFACTURER OR VENDOR OF FERTILIZERS, FARM CHEMICALS AND SEEDS SHALL BE LIABLE THEREFOR SOLELY BY REASON OF THE SALE OF SUCH PRODUCTS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-98 is hereby amended by adding at the end thereof the following sentence:

"This Section shall not apply to manufacturers, retail or wholesale dealers solely by reason of the sales of fertilizers, farm chemicals, soil preparants or seeds."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall become effective July 1, 1967.

In the General Assembly read three times and ratified, this the 23rd day of May, 1967.