GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2001

 

 

SESSION LAW 2001-509

SENATE BILL 400

 

 

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