NORTH CAROLINA GENERAL ASSEMBLY

1981 SESSION

 

 

CHAPTER 14

HOUSE BILL 28

 

 

AN ACT TO CLARIFY THE SALES TAX STATUS OF NEWSPAPER AND MAGAZINE DELIVERIES.

 

The General Assembly of North Carolina enacts:

 

Section 1. G.S. 105-164.13(28) is rewritten to read:

"(28) Sales of newspapers by newspaper street vendors and by newspaper carriers making door-to-door deliveries and sales of magazines by magazine vendors making door-to-door sales."

Sec. 2. This act shall become effective July 1, 1981.

In the General Assembly read three times and ratified, this the 12th day of February, 1981.