North Carolina General Statutes
Article 5 - Sales and Use Tax.
§ 105-164.6A - Voluntary collection of use tax by sellers.

105-164.6A. Voluntary collection of use tax by sellers.
(a) Voluntary Collection Agreements. - The Secretary may enter into agreements with sellers pursuant to which the seller agrees to collect and remit on behalf of its customers State and local use taxes due on items the seller sells. For the purpose of this section, a seller is a person who is engaged in the business of selling items for use in this State and who does not have sufficient nexus with this State to be required to collect use tax on the sales.
(b) Mandatory Provisions. - The agreements must contain the following provisions:
(1) The seller is not liable for use tax not paid to it by a customer.
(2) A customer's payment of a use tax to the seller relieves the customer of liability for the use tax.
(3) The seller must remit all use taxes it collects from customers on or before the due date specified in the agreement, which may not be later than 31 days after the end of a quarter or other collection period. The collection period cannot be more often than annually if the seller's State and local tax collections are less than one thousand dollars ($1,000) in a calendar year.
(4) A seller who fails to remit use taxes collected on behalf of its customers by the due date specified in the agreement is subject to the interest and penalties provided in Article 9 of this Chapter with respect to the taxes to the same extent as if the seller were a retailer and were required to collect use taxes under this Article.
(c) Optional Provisions. - The agreements may contain the following provisions:
(1) The seller will collect the use tax only on items that are subject to the general rate of tax.
(2) The seller will collect local use taxes only to the extent they are at the same rate in every unit of local government in the State.
(3) The seller will remit the tax and file reports in the form prescribed by the Secretary.
(4) Other provisions establishing the types of transactions on which the seller will collect tax and prescribing administrative procedures and requirements. (1996, 2nd Ex. Sess., c. 14, s. 11; 2000-120, s. 4; 2003-284, s. 45.4; 2009-451, s. 27A.3(i); 2019-169, s. 3.3(f).)

Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 105 - Taxation

Article 5 - Sales and Use Tax.

§ 105-164.1 - Short title.

§ 105-164.2 - Purpose.

§ 105-164.3 - Definitions.

§ 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.

§ 105-164.4E - Direct Mail.

§ 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.

§ 105-164.22 - Record-keeping requirements, inspection authority, and effect of failure to keep records.

§ 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.

§ 105-164.29 - Application for certificate of registration by wholesale merchants, retailers, and facilitators.

§ 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.

§ 105-164.38 - Tax is a lien.

§ 105-164.39 - Attachment.

§ 105-164.40 - Jeopardy assessment.

§ 105-164.42A - Short title.

§ 105-164.42B - Definitions.

§ 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.

§ 105-164.43A - (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.

§ 105-164.43B - (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.

§ 105-164.43D - Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.

§ 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.

§ 105-164.44I - Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.

§ 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.

§ 105-164.44M - Transfer to Highway Fund.