NORTH CAROLINA GENERAL ASSEMBLY
1959 SESSION
CHAPTER 670
HOUSE BILL 740
AN ACT TO EXEMPT SALES BY CHEROKEE INDIAN RESERVATION MERCHANTS FROM THE SALES AND USE TAX.
The General Assembly of North Carolina do enact:
Section 1. G. S. 105-164.13, as same appears in the 1958 Replacement Volume 2C of the General Statutes, is hereby amended by adding at the end thereof a new subsection to read as follows:
"(39) Sales by merchants on the Cherokee Indian Reservation when such merchants are authorized to do business on the Reservation and are paying the tribal gross receipts levy to The Tribal Council."
Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 3. This Act shall be in full force and effect from and after its ratification.
In the General Assembly read three times and ratified, this the 29th day of May, 1959.