GENERAL ASSEMBLY OF NORTH CAROLINA

1983 SESSION

 

 

CHAPTER 156

HOUSE BILL 187

 

AN ACT TO CLARIFY THE EXEMPTION OF OUT-OF-STATE SALES OF PRINTED MATERIALS FROM TAXATION.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-164.13 is amended by adding a new subparagraph to read:

"(14.1)      Printed material which is sold by a printer to a purchaser within or without this State, when such printed material is delivered in this State to a common carrier or to the United States Postal Service for delivery to the purchaser or the purchaser's designees outside this State, if the purchaser does not thereafter use the printed material in this State."

Sec. 2.  This act is effective July 1, 1983.

In the General Assembly read three times and ratified, this the 8th day of April, 1983.