GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	2 

HOUSE BILL 2117
Committee Substitute Favorable 7/19/90

Short Title:  Church Food Sales Tax Exempt.	(Public)
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May 24, 1990

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT FOOD SOLD BY RELIGIOUS ORGANIZATIONS IS EXEMPT FROM TAX.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(31a)	Food sold by a church or religious organization not operated for profit when the proceeds of the sales are actually used for religious activities."
Sec. 2.  This act shall become effective August 1, 1990, and applies to sales made on or after that date.