GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2005

 

 

SESSION LAW 2006-216

HOUSE BILL 143

 

 

AN ACT to exempt agri-tourism activities from the privilege tax on amusements.

 

The General Assembly of North Carolina enacts:

 

SECTION 1.  G.S. 105-40 is amended by adding a new subdivision to read:

"(12)   All farm-related exhibitions, shows, attractions, or amusements offered on land used for bona fide farm purposes as defined in G.S. 153A-340."

SECTION 2.  This act becomes effective January 1, 1999, and applies to activities occurring on or after that date.

In the General Assembly read three times and ratified this the 25th day of July, 2006.

 

 

                                                                    s/ Beverly E. Perdue

                                                                         President of the Senate

 

 

                                                                    s/ James B. Black

                                                                         Speaker of the House of Representatives

 

 

                                                                    s/ Michael F. Easley

                                                                         Governor

 

 

Approved 10:02 a.m. this 8th day of August, 2006