GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	1 

HOUSE BILL 2204

Short Title:  Youth League Concessions/No Tax.	(Public)
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Sponsors: Representatives B. Ethridge, Mills, Grady; and H. Hunter.
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Referred to:  Finance.
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May 31, 1990

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT NONPROFIT YOUTH ATHLETIC LEAGUE CONCESSION STANDS SHALL BE EXEMPT FROM SALES TAX.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13 is amended by adding a new subdivision (34a) to read:
"(34a)	Sales made at a concession stand operated by a nonprofit civic or charitable organization when the net proceeds of the sales will be used exclusively to support a nonprofit athletic league within the State for children under the age of 19."
Sec. 2.  This act shall become effective July 1, 1990, and shall apply to sales made on or after that date.