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.