A BILL TO BE ENTITLED
AN ACT to adopt a provision allowed under the streamlined sales tax agreement that treats all printers equally.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail, the use, storage or consumption in this State of the following tangible personal property and services is specifically exempted from the tax imposed by this Article:
…
(49a)	Delivery charges for delivery or distribution of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.
…."
SECTION 2.  This act becomes effective October 1, 2004, and applies to sales made on or after that date.