GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 1318

Short Title:  Limit Nonresident Withholding.	(Public)

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Sponsors: Representatives Neely, Brawley, Cansler, Capps, Gray, Hill, Ramsey, C. Wilson; and Hurley.

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Referred to:  Finance.

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May 19, 1998

A BILL TO BE ENTITLED
AN ACT TO LIMIT THE NONRESIDENT WITHHOLDING REQUIREMENT TO ATHLETES AND ENTERTAINERS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-163.1(2) reads as rewritten:
"(2)	Contractor. – Either of the following: 
a.	A nonresident individual who performs in this State for compensation other than wages any personal services in connection with a performance, an entertainment, an athletic event, or the creation of a film or television program.
b.	A nonresident entity that provides for the performance in this State for compensation of any personal services in connection with a performance, an entertainment, an athletic event, or the creation of a film or television program."
Section 2.  Section 4 of S.L. 1997-109 is repealed.
Section 3.  This act is effective retroactively as of January 1, 1998.  Notwithstanding Sections 1 and 2 of this act, any tax withheld under G.S. 105-163.3 may be repaid to the person from whom the tax was withheld only as provided in G.S. 105-163.3(f).