NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 992

SENATE BILL 553

 

 

AN ACT TO AMEND CHAPTER 18 OF THE GENERAL STATUTES OF NORTH CAROLINA RELATING TO BEER SHIPPED THROUGH NORTH CAROLINA PORTS FOR CONSUMPTION BEYOND THE TERRITORIAL LIMITS OF THE STATE.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Chapter 18 of the General Statutes is hereby amended by inserting therein a new Section to be designated as Section 18-88.2 and to read as follows:

"G.S. 18-88.2.  Exemption; Beer Sold to Ocean-going Vessels. The taxes levied in this Article upon the sale of beverages described in G.S. 18-64 (a) shall not apply or be chargeable against any manufacturer, bottler, wholesaler, or distributor on any of such beverages sold and delivered for use or consumption by or on ocean-going vessels which ply the high seas in interstate or foreign commerce in the transport of freight and/or passengers for hire exclusively, when delivered to an officer or agent of such vessel for use of such vessel; provided, however, that sales of beverages described in Section 18-64 (a) made to officers, agents, members of the crew or passengers of such vessels for their personal use shall not be exempted from payment of such taxes. Subject to such rules and regutions as may be promulgated by the Commissioner of Revenue, such beverages may be sold and delivered to such ocean-going vessels without having affixed thereto tax-paid lids or crowns."

Sec. 2.  Subsection (k) of G.S. 18-81 is hereby amended by inserting between the words "affix" and "crowns" in line 2 of said subsection the word "tax-paid", and by inserting between the word "State" and the period (.) at the end of said subsection the following: "or for use or consumption by or on ocean-going vessels which ply the high seas in interstate or foreign commerce in the transport of freight and /or passengers for hire exclusively, when delivered to an officer or agent of such vessel for use of such vessel."

Sec. 3.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4.  This Act shall be in full force and effect on and after July 1, 1963.

In the General Assembly read three times and ratified, this the 19th day of June, 1963.