GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001

SENATE BILL 400
RATIFIED BILL

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, by newspaper carriers making door‑to‑door deliveries, and by means of vending machines and sales of magazines by magazine vendors making door‑to‑door sales."
SECTION 2.  This act becomes effective January 1, 2002.
In the General Assembly read three times and ratified this the 6th day of December, 2001.

	_____________________________________
		 Frank W. Ballance, Jr.
		 Deputy President Pro Tempore of the Senate

	_____________________________________
		 James B. Black
	 Speaker of the House of Representatives

	_____________________________________
		 Michael F. Easley
	 Governor

Approved __________.m. this ______________ day of ___________________, 2001