GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	5 

HOUSE BILL 2207
Committee Substitute Favorable 7/3/90
Third Edition Engrossed 7/6/90
Finance Committee Substitute Adopted 7/17/90
Fifth Edition Engrossed 7/19/90

Short Title:  Sales Tax on Ice.  	(Public)
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May 31, 1990

A BILL TO BE ENTITLED
AN ACT TO REMOVE THE OBSOLETE SALES TAX EXEMPTION FOR ICE.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13(6) is repealed.
Sec. 2.  G.S. 105-164.13(4b) reads as rewritten:
"(4b)	Products of a farm sold in their original state by the producer of the products if the producer is not primarily a retail merchant and ice used to preserve agriculture, aquaculture and commercial fishery products until the products are sold at retail."
Sec. 3.  This act shall become effective September 1, 1990.