GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

S	1 

SENATE BILL 1145

Short Title:  Tobacco Sheets/No Lease Tax.	(Public)
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Sponsors: Senators Kaplan; Barker, Cochrane, Goldston, Murphy, Rauch, and Soles.
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Referred to:  Finance.
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May 3, 1989

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT SALES AND USE TAXES DO NOT APPLY TO THE LEASE OR RENTAL OF TOBACCO SHEETS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(4d)	The lease or rental of burlap tobacco sheets used in handling tobacco in the warehouse and transporting tobacco to and from the warehouse."
Sec. 2.  This act is effective upon ratification and applies to leases and rentals occurring on or after the date of ratification.