GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1999 



1 towels or wearing apparel, or any similar business, 



2 or engaged in the business of soliciting cleaning, 



3 proccing, — hat blocking, — laundering or linen rontal 



4 business for any of these businesses, is considered 



5 a retailer under this Article. A tax at the 



6 general rate of tax is levied on the gross receipts 



7 derived by these retailers from services rendered 



8 in engaging in any of the occupations or businesses 



9 named in this subdivision. Tho tax impos e d by thie 



10 cubdivicion dooc not apply to r e coiptc d e riv e d from 



11 coin ©*^ tok e n operat e d washing machines, 



12 extractors, — a«d — dryers . The tax imposed by this 



13 subdivision does not apply to gross receipts 



14 derived from services performed for resale by a 



15 retailer that pays the tax on the total gross 



16 receipts derived from the services." | 



17 Section 1.2. G.S. 105-164. 4{a) is amended by adding a 



18 new subdivision to read: 



19 " ( 4d ) Every person engaged in the business of 



20 operating a dry-cleaning, pressing, or 



21 hat-blocking establishment, or laundry, or any 



22 similar business, or engaged in the business 



2 3 of soliciting cleaning, pressing, 



24 hat-blocking, or laundering for any of these 



2 5 businesses is considered a retailer for the 



26 purposes of this Article. A tax at a rate of 



2 7 general rate is levied on the gross receipts 



28 derived by these retailers from services 



2 9 rendered in engaging in any of the occupations 



30 or businesses named in this subdivision. The 



31 tax imposed by this subdivision does not apply 



32 to receipts derived from coin or 



33 token-operated washing machines, extractors, 



34 and dryers. The tax imposed by this 



35 subdivision does not apply to gross receipts 



36 derived from services performed for resale by 



37 a retailer that pays the tax on the total 



38 gross receipts derived from the services. " 



39 Section 1.3. G.S. 105-164.7 reads as rewritten: 



40 "§ 105-164.7. Sales Tax Part of Purchase Price. 



4 1 Every retailer e ngag e d in th e busin e ss of — selling or d e livering 



42 ot — taking — ord e rs — i^f^ — febe — sal e — &¥^ — d e liv e ry — ©^ — tangibl e — personal 



43 prop e rty for storag e , — us e or consumption in this State subject to 



44 the tax established by G.S. 105-164.4 shall at the time of 



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