NORTH CAROLINA GENERAL ASSEMBLY

1973 SESSION

 

 

CHAPTER 1064

HOUSE BILL 1243

 

 

AN ACT TO EXEMPT THE HOUSE-TO-HOUSE SALE OF MAGAZINES FROM SALES TAX.

 

The General Assembly of North Carolina enacts:

 

Section 1.  Article 5 of Chapter 105 of the General Statutes is hereby amended by rewriting G.S. 105-164.13(28) to read as follows:

"(28)    Sales of newspapers by resident newspaper street vendors and by newsboys making house-to-house deliveries and sales of magazines by resident magazine vendors making house-to-house sales."

Sec. 2.  This act shall become effective July 1, 1974.

In the General Assembly read three times and ratified, this the 1st day of April, 1974.