NORTH CAROLINA GENERAL ASSEMBLY
1971 SESSION

CHAPTER 887
HOUSE BILL 1137

AN ACT TO AMEND G.S. 105-164.4(1) TO PROVIDE THAT THE SALES TAX IMPOSED SHALL BE ONLY AT THE RATE OF ONE PERCENT (1%) OF THE SALES PRICE, SUBJECT TO A MAXIMUM TAX OF EIGHTY DOLLARS PER ARTICLE, ON SALES OF BULK TOBACCO BARNS AND RACKS AND ALL PARTS, ACCESSORIES AND SIMILAR APPARATUS USED FOR THE CURING AND DRYING OF FARM PRODUCE.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-164.4(1) is hereby amended by adding at the end of subparagraph "l" a new subparagraph designated as subparagraph "m" and reading as follows:
"m.	Sales to farmers of bulk tobacco barns and racks and all parts and accessories thereto and similar apparatus used for the curing and drying of any farm produce."
Sec. 2.  This act shall become effective July 1, 1971.
In the General Assembly read three times and ratified, this the 16th day of July, 1971.