NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION

CHAPTER 16
HOUSE BILL 94

AN ACT TO AMEND G.S. 105-51 WHICH IMPOSES A STATE LICENSE TAX ON THOSE ENGAGED IN SELLING CERTAIN AUTOMATIC MACHINES; TO REPEAL G.S. 105‑52 WHICH IMPOSES A STATE LICENSE TAX ON THOSE ENGAGED IN SELLING SEWING MACHINES; AND TO INCLUDE SEWING MACHINES IN G.S. 105-51.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-52 is repealed.
Sec. 2.  G.S. 105-51 is rewritten to read as follows:
"§ 105-51.  Automatic machines. — Every person, firm, or corporation engaged in the business of selling, delivering, or renting any of the following types of automatic machines shall apply for and procure from the Secretary of Revenue a State license for each place where such business is transacted in this State, and shall pay for such license a tax of ten dollars ($10.00):
(1)	office machines including, but not limited to, cash registers, typewriters, word processing equipment, addressograph machines, adding or bookkeeping machines, calculators, billing machines, check-writing machines, copying machines, dictating equipment, and data processing equipment; and
(2)	home appliances including, but not limited to, washing machines, clothes dryers, refrigerators, freezers, vacuum cleaners, air conditioning units (other than permanently installed units using internal ductwork), and sewing machines; and
(3)	burglar alarms, smoke alarms, and other warning devices.
Counties, cities and towns shall not levy a license tax on the business taxed under this section."
Sec. 3.  This act shall become effective July 1, 1979.
In the General Assembly read three times and ratified, this the 8th day of February, 1979.