NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 1116

HOUSE BILL 749

 

 

AN ACT AMENDING G.S. 105-164.4, RELATING TO SALES TAX TO PROVIDE THAT BOATS SHALL BE SUBJECT TO THE SAME GROSS SALES TAX AS IS NOW IMPOSED ON AIRPLANES, RAILROAD LOCOMOTIVES, RAILROAD CARS AND MOTOR VEHICLES.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Subsection (1) of G.S. 105-164.4 is hereby amended by inserting the words "or boat" on lines 10 and 15 of the first paragraph thereof immediately after the words "motor vehicle" and immediately before the comma (,) in lines 10 and 15.

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall become effective July 1, 1967.

In the General Assembly read three times and ratified, this the 4th day of July, 1967.