NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 607

SENATE BILL 63

 

 

AN ACT TO AMEND G.S. 105-98 TO EXEMPT FROM THE CHAIN STORE LICENSE TAX NONPROFIT ORGANIZATIONS SELLING MERCHANDISE MADE BY HANDICAPPED PERSONS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-98 is hereby amended by striking the period at the end thereof and adding the following: ", nor shall it apply to retail stores of nonprofit organizations engaged exclusively in the sale of merchandise processed by handicapped persons employed by any nonprofit organization in the state."

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  All laws and clauses of laws in conflict with this Act are hereby repealed.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, 1965.

In the General Assembly read three times and ratified, this the 19th day of May, 1965.