17 NCAC 04B .0311          HORSE AND DOG SHOWS

An admission charge to a horse or dog show is subject to the gross receipts tax imposed under G.S. 105-37.1.

History Note:        Authority G.S. 105‑37.1; 105-40; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; January 1, 1994.