NORTH CAROLINA GENERAL ASSEMBLY

1961 SESSION

 

 

CHAPTER 1103

HOUSE BILL 828

 

 

AN ACT TO EXEMPT FROM THE SALES TAX SALES TO OCEANGOING VESSELS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Subsection (39) of G.S. 105‑164.13, as same appears in the 1959 Cumulative Supplement to Volume 2C of the General Statutes is hereby rewritten to read as follows:

"(39)    Sales of fuel and other items of tangible personal property for use or consumption by or on ocean‑going vessels which ply the high seas in interstate or foreign commerce in the transport of freight and/or passengers for hire exclusively, when delivered to an officer or agent of such vessel for the use of such vessel; provided, however, that sales of fuel and other items of tangible personal property made to officers, agents, members of the crew or passengers of such vessels for their personal use shall not be exempted from payment of the sales tax."

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  All laws and clauses of laws in conflict with this Act are hereby repealed.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 on and after July 1, 1961.

In the General Assembly read three times and ratified, this the 21st day of June, 1961.