NORTH CAROLINA GENERAL ASSEMBLY

1961 SESSION

 

 

CHAPTER 1163

SENATE BILL 506

 

 

AN ACT TO AMEND ARTICLE 5 OF CHAPTER 105 OF THE GENERAL STATUTES TO PROVIDE A RETAIL SALES TAX EXEMPTION FOR INDEPENDENT NEWSPAPER PEDDLERS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105‑164.13 is hereby amended by adding at the end thereof a new subdivision, to be designated as subdivision (28), and to read as follows:

"(28)    Sales of newspapers by or to independent newspaper vendors engaged exclusively in peddling newspapers and not selling in excess of 1000 copies per week."

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be effective on and after July 1, 1961.

In the General Assembly read three times and ratified, this the 22nd day of June, 1961.