GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

S	1 

SENATE BILL 41

Short Title:  No Sales Tax on Prescription Drugs.	(Public)

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Sponsors: Senators Webster; Allran, Ballantine, Blust, Carpenter, Carrington, Clark, Cochrane, East, Forrester, Foxx, Garwood, Hartsell, Horton, Ledbetter, McDaniel, Page, Rucho, and Shaw of Guilford.

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Referred to:  Finance.

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February 3, 1997

A BILL TO BE ENTITLED
AN ACT TO EXEMPT ALL PRESCRIPTION DRUGS FROM SALES AND USE TAX.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13(13b) reads as rewritten:
"(13b)	Prescription drugs, including the constituent elements and ingredients used to produce the drugs, the packaging materials, and any instructions or information about the product included in the package with the drugs."
Section 2.  This act becomes effective July 1, 1997, and applies to sales made on or after that date.