GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

S	1 

SENATE BILL 1007

Short Title:  No Second Trade Show License.	(Public)
─────────────────────────────────────── 
Sponsors: Senators Winner; and Daniel.
─────────────────────────────────────── 
Referred to:  Finance.
─────────────────────────────────────── 

May 28, 1992

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT IF A PERSON CONDUCTS BUSINESS AT A TRADE SHOW OR FLEA MARKET, THE TRADE SHOW OR FLEA MARKET IS NOT CONSIDERED THE PERSON'S BUSINESS LOCATION FOR THE PURPOSE OF THE PRIVILEGE LICENSE TAX.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-33(b) reads as rewritten:
"(b)	If the business made taxable or the privilege to be exercised under this Article is carried on at two or more separate places, a separate State license for each place is required.  For the purpose of this Article, a specialty market is not considered a specialty market vendor's place of business."
Sec. 2.  This act becomes effective July 1, 1992.