NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 59

HOUSE BILL 95

 

 

AN ACT TO AMEND CERTAIN PROVISIONS OF THE SOFT DRINK TAX TO CLARIFY THOSE PROVISIONS AND MAKE TECHNICAL AMENDMENTS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-113.43 is rewritten to read as follows:

"§ 105-113.43.  Soft drink license and excise taxes. — (a) Every person engaging in the business of selling, manufacturing, purchasing, consigning, using, shipping or distributing, for the purpose of sale within this State, soft drinks, base products, powders, simple syrups, or any other items subject to the Soft Drink Tax Act shall, for the privilege of carrying on such business, be subject to the payment of a license tax as set forth in G.S. 105-113.50.

(b)        Every person conducting any of the activities set forth in G.S. 105-113.51(b) shall be subject to the excise tax levied in G.S. 105-113.45."

Sec. 2.  G.S. 105-113.44(3) is amended by deleting the word "bottled" each time it appears in that subdivision.

Sec. 3.  G.S. 105-113.51(a) is amended by changing the period at the end of that subsection to a comma (,) and adding the following after the comma:

"unless the tax has been or will be paid according to some other method available under the provisions of this Article."

Sec. 4.  This act shall become effective July 1, 1979.

In the General Assembly read three times and ratified, this the 20th day of February, 1979.