GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
S	3
SENATE BILL 400
 Corrected Copy 3/13/01
Finance Committee Substitute Adopted 7/12/01 

Short Title:	No Tax on Newspapers Sold in Vending Machines.	()	
Sponsors:	     	
Referred to:	     	
March 12, 2001

A BILL TO BE ENTITLED
AN ACT TO EXEMPT NEWSPAPERS SOLD THROUGH A VENDING MACHINE FROM SALES AND USE TAX. 

The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(28) reads as rewritten:
"(28)	Sales of newspapers by newspaper street vendors, by newspaper carriers making door-to-door deliveries, and through vending machines and sales of magazines by magazine vendors making door-to-door sales."
SECTION 2.  This act becomes effective October 1, 2001.