AN ACT to exempt agri‑tourism activities from the privilege tax on amusements.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑40 is amended by adding a new subdivision to read:
"(12)	All farm‑related exhibitions, shows, attractions, or amusements offered on land used for bona fide farm purposes as defined in G.S. 153A‑340."
SECTION 2.  This act becomes effective January 1, 1999, and applies to activities occurring on or after that date.
In the General Assembly read three times and ratified this the 25th day of July, 2006.

	_____________________________________
		 Beverly E. Perdue
	 President of the Senate

	_____________________________________
		 James B. Black
	 Speaker of the House of Representatives

	_____________________________________
		 Michael F. Easley
	 Governor

Approved __________.m. this ______________ day of ___________________, 2006