GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
S	4
SENATE BILL 400
 Corrected Copy 3/13/01
Finance Committee Substitute Adopted 7/12/01 
Fourth Edition Engrossed 7/30/01 

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

A BILL TO BE ENTITLED 
AN ACT TO TREAT NEWSPAPER VENDING MACHINES AS STREET VENDORS FOR SALES TAX PURPOSES.

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 and by newspaper carriers making door-to-door deliveries and sales of magazines by magazine vendors making door-to-door sales. For the purposes of this subdivision, the term 'newspaper street vendor' includes newspaper vending machines."
SECTION 2.  This act becomes effective October 1, 2001.