An amendment to the North Carolina Employment Security Low, proposed by the North Carolina Association of Realtors and adopted by the 1971 General Assembly exempts the services of real estate agents and salesmen from employment security tax liability, if they are compensated solely by commission.

The amendment to Chapter 96 of the General Statutes provides that the terms "employment" shall not include "services performed by an individual for an employing unit as a real estate agent or real estate salesman, provided, that such real estate agent or salesman is compensated solely byway of commission."