GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE BILL 1356

Short Title:  Reduce Juice Concentrate Tax.	(Public)
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Sponsors: Representative Justus.
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Referred to:  Finance.
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May 12, 1993

A BILL TO BE ENTITLED
AN ACT TO TAX CONCENTRATED FRUIT JUICE WITH SUGAR ADDED AT THE SAME TAX RATE AS BOTTLED SOFT DRINKS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-113.45(c) reads as rewritten:
"(c)	Liquid Base Products. –An excise tax of one cent (1¢) per container is levied on a liquid base product that would be a natural juice concentrate as defined in G.S. 105-113.44(4)b. if it did not contain sugar; an excise tax of one dollar ($1.00) a gallon, or four-fifths of a cent (4/5¢) an ounce or a fraction of an ounce, is levied on all other liquid base products.  The tax applies regardless whether the liquid base product is diverted to and used for a purpose other than making a soft drink."
Sec. 2.  This act becomes effective July 1, 1993.