Title: S.L. 1979-46
Category: Introduced Bills

General Assembly of North Carolina	1979

NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION

CHAPTER 46
HOUSE BILL 85

AN ACT TO AMEND G.S. 105-164.13 REGARDING CERTAIN EXEMPTIONS FROM THE SALES AND USE TAX.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-164.13(3) is rewritten to read as follows:
"(3)	Products of farms, forests and mines in their original or unmanufactured state when such sales are made by the producer in the capacity of producer."
Sec. 2.  G.S. 105-164.13(7) is rewritten to read as follows:
"(7)	Sales of products of waters in their original or unmanufactured state when such sales are made by the producer in the capacity of producer. Fish and seafoods are likewise exempt when sold by the fisherman in that capacity."
Sec. 3.  This act shall become effective July 1, 1979.
In the General Assembly read three times and ratified, this the 16th day of February, 1979.

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