GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION LAW 2001-509
AN ACT TO TREAT NEWSPAPER VENDING MACHINES AS STREET VENDORS FOR SALES TAX PURPOSES.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105-164.13(28) reads as rewritten:
"(28) Sales of newspapers by newspaper street
vendors andvendors, by newspaper carriers making door-to-door deliveries
deliveries, and by means of vending machines and sales of magazines
by magazine vendors making door-to-door sales."
SECTION 2. This act becomes effective January 1, 2002.
In the General Assembly read three times and ratified this the 6th day of December, 2001.
s/ Frank W. Ballance, Jr.
Deputy President Pro Tempore of the Senate
s/ James B. Black
Speaker of the House of Representatives
s/ Michael F. Easley
Governor
Approved 4:30 p.m. this 4th day of January, 2002