105-164.4E. Direct Mail.
(a) Advertising and Promotional Direct Mail. - The following sourcing principles apply to advertising and promotional direct mail.
(1) To the location where the direct mail is delivered if it is purchased pursuant to a direct pay permit issued under G.S. 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under G.S. 105-164.27A(a1).
(2) To the location where the direct mail is delivered if the purchaser provides the seller with information to show the jurisdictions to which the direct mail is to be delivered.
(3) To the location from which the direct mail was shipped if subdivision (1) or (2) of this subsection does not apply.
(b) Other Direct Mail. - The following sourcing principles apply to other direct mail:
(1) To the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith.
(2) To the jurisdictions where the direct mail is delivered if it is purchased pursuant to a direct pay permit issued under G.S. 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under G.S. 105-164.27A(a1).
(c) Relief From Liability. - In the absence of bad faith, a seller is relieved of:
(1) All obligations to collect, pay, or remit any tax on any direct mail transaction where the purchaser issues a direct pay permit issued under G.S. 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under G.S. 105-164.27A(a1).
(2) Further obligation to collect any additional tax on the sale of advertising and promotional direct mail where the seller sourced the sale according to delivery information provided by the purchaser. (2013-414, s. 23(c).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 5 - Sales and Use Tax.
§ 105-164.4 - Tax imposed on retailers and certain facilitators.
§ 105-164.4B - Sourcing principles.
§ 105-164.4C - Telecommunications service and ancillary service.
§ 105-164.4D - Bundled transactions.
§ 105-164.4F - Accommodation rentals.
§ 105-164.4G - Entertainment activity.
§ 105-164.4H - Real property contract.
§ 105-164.4I - Service contracts.
§ 105-164.4J - Marketplace-facilitated sales.
§ 105-164.4K - Property management contracts.
§ 105-164.6 - Complementary use tax.
§ 105-164.6A - Voluntary collection of use tax by sellers.
§ 105-164.7 - Retailer or facilitator to collect sales tax from purchaser as trustee for State.
§ 105-164.8 - Retailer's obligation to collect tax; remote sales subject to tax.
§ 105-164.9 - Advertisement to absorb tax unlawful.
§ 105-164.10 - Retail tax calculation.
§ 105-164.11 - Excessive and erroneous collections.
§ 105-164.11A - Refund of tax paid on rescinded sale or cancellation of service.
§ 105-164.11B - Recover sales tax paid.
§ 105-164.12A - Electric golf cart and battery charger considered a single article.
§ 105-164.12B - Tangible personal property sold below cost with conditional contract.
§ 105-164.12C - Items given away by merchants.
§ 105-164.13 - Retail sales and use tax.
§ 105-164.13A - Service charges on food, beverages, or prepared food.
§ 105-164.13B - Food exempt from tax.
§ 105-164.13E - Exemption for farmers.
§ 105-164.13F - Exemption for wildlife managers.
§ 105-164.14 - Certain refunds authorized.
§ 105-164.14A - Economic incentive refunds.
§ 105-164.15A - Effective date of tax changes.
§ 105-164.16 - Returns and payment of taxes.
§ 105-164.16A - Reporting option for prepaid meal plans.
§ 105-164.19 - Extension of time for making returns and payment.
§ 105-164.20 - Cash or accrual basis of reporting.
§ 105-164.26 - Presumption that sales are taxable.
§ 105-164.27A - Direct pay permit.
§ 105-164.28 - Certificate of exemption.
§ 105-164.28A - Other exemption certificates.
§ 105-164.29A - State government exemption process.
§ 105-164.29B - Information to counties and cities.
§ 105-164.30 - Secretary or agent may examine books, etc.
§ 105-164.32 - Incorrect returns; estimate.
§ 105-164.37 - Bankruptcy, receivership, etc.
§ 105-164.40 - Jeopardy assessment.
§ 105-164.42C - Authority to enter Agreement.
§ 105-164.42D - Relationship to North Carolina law.
§ 105-164.42E - Agreement requirements.
§ 105-164.42F - Cooperating sovereigns.
§ 105-164.42G - Effect of Agreement.
§ 105-164.42H - Certification of certified automated system and effect of certification.
§ 105-164.42I - Contract with certified service provider and effect of contract.
§ 105-164.42J - Performance standard for multistate seller.
§ 105-164.42K - Registration and effect of registration.
§ 105-164.42L - Liability relief for erroneous information or insufficient notice by Department.
§ 105-164.44 - Penalty and remedies of Article 9 applicable.
§ 105-164.44F - Distribution of part of telecommunications taxes to cities.
§ 105-164.44H - Transfer to State Public School Fund.
§ 105-164.44J - Supplemental PEG channel support.
§ 105-164.44K - Distribution of part of tax on electricity to cities.
§ 105-164.44L - Distribution of part of tax on piped natural gas to cities.