17 NCAC 04B .0312          RATTLESNAKE MILKINGS

A rattlesnake milking exhibition for which an admission fee is charged is subject to the gross receipts tax imposed under G.S. 105‑37.1.

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

Eff. February 1, 1976;

Amended Eff. July 1, 2000.