NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 982

HOUSE BILL 1310

 

 

AN ACT TO EXEMPT FROM SALES TAX CERTAIN MEALS SOLD TO ELDERLY AND INCAPACITATED PERSONS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-164.13 is amended by adding thereto a new subsection (31) to read as follows:

"(31)    Sales of meals not for profit to elderly and incapacitated persons by charitable or religious organizations not operated for profit which are entitled to the refunds provided by G.S. 105-164.14(b), when such meals are delivered to the purchasers at their places of abode."

Sec. 2.  This act shall become effective on July 1, 1976.

In the General Assembly read three times and ratified, this the 14th day of May, 1976.