NORTH CAROLINA GENERAL ASSEMBLY

1977 SESSION

 

 

CHAPTER 874

SENATE BILL 585

 

 

AN ACT TO CLARIFY THE TERM "INTERSTATE BUSINESS" IN G.S. 105-113.9.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-113.9 is hereby amended by adding a new paragraph to read as follows:

'"Interstate business' as used in this section shall mean:

(1)        the sale of cigarettes to a nonresident where the cigarettes are delivered by the distributor to the business location of the nonresident purchaser in another state; and

(2)        the sale of cigarettes to a nonresident wholesaler or retailer registered through the secretary who has no place of business in North Carolina and who purchases the cigarettes for the purposes of resale not within this State and where the cigarettes are delivered to the purchaser at the business location in North Carolina of the distributor who is also licensed as a distributor under the laws of the state of the nonresident purchaser."

Sec. 2.  This act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 1st day of July, 1977.