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§ 105-164.1 - Short title. - 105-164.1. Short title. This Article shall be known as the...
§ 105-164.2 - Purpose. - 105-164.2. Purpose. The taxes herein imposed shall be in addition...
§ 105-164.3 - Definitions. - 105-164.3. Definitions. The following definitions apply in this Article: (1)...
§ 105-164.4 - Tax imposed on retailers and certain facilitators. - 105-164.4. Tax imposed on retailers and certain facilitators. (a) A...
§ 105-164.4B - Sourcing principles. - 105-164.4B. Sourcing principles. (a) General Principles. - The following principles...
§ 105-164.4C - Telecommunications service and ancillary service. - 105-164.4C. Telecommunications service and ancillary service. (a) General. - The...
§ 105-164.4D - Bundled transactions. - 105-164.4D. Bundled transactions. (a) Tax Application. - Tax applies to...
§ 105-164.4E - Direct Mail. - 105-164.4E. Direct Mail. (a) Advertising and Promotional Direct Mail. -...
§ 105-164.4F - Accommodation rentals. - 105-164.4F. Accommodation rentals. (a) Repealed by Session Laws 2019-246, s....
§ 105-164.4G - Entertainment activity. - 105-164.4G. Entertainment activity. (a) Repealed by Session Laws 2019-246, s....
§ 105-164.4H - Real property contract. - 105-164.4H. Real property contract. (a) Applicability. - A real property...
§ 105-164.4I - Service contracts. - 105-164.4I. Service contracts. (a) Tax. - The sales price of...
§ 105-164.4J - Marketplace-facilitated sales. - 105-164.4J. Marketplace-facilitated sales. (a) Scope. - This section applies to...
§ 105-164.4K - Property management contracts. - 105-164.4K. Property management contracts. (a) Taxability of Services under a...
§ 105-164.6 - Complementary use tax. - 105-164.6. Complementary use tax. (a) Tax. - An excise tax...
§ 105-164.6A - Voluntary collection of use tax by sellers. - 105-164.6A. Voluntary collection of use tax by sellers. (a) Voluntary...
§ 105-164.7 - Retailer or facilitator to collect sales tax from purchaser as trustee for State. - 105-164.7. Retailer or facilitator to collect sales tax from purchaser...
§ 105-164.8 - Retailer's obligation to collect tax; remote sales subject to tax. - 105-164.8. Retailer's obligation to collect tax; remote sales subject to...
§ 105-164.9 - Advertisement to absorb tax unlawful. - 105-164.9. Advertisement to absorb tax unlawful. Any retailer who shall...
§ 105-164.10 - Retail tax calculation. - 105-164.10. Retail tax calculation. For the convenience of the retailer...
§ 105-164.11 - Excessive and erroneous collections. - 105-164.11. Excessive and erroneous collections. (a) Remittance of Overcollections to...
§ 105-164.11A - Refund of tax paid on rescinded sale or cancellation of service. - 105-164.11A. Refund of tax paid on rescinded sale or cancellation...
§ 105-164.11B - Recover sales tax paid. - 105-164.11B. Recover sales tax paid. A retailer who pays sales...
§ 105-164.12A - Electric golf cart and battery charger considered a single article. - 105-164.12A. Electric golf cart and battery charger considered a single...
§ 105-164.12B - Tangible personal property sold below cost with conditional contract. - 105-164.12B. Tangible personal property sold below cost with conditional contract....
§ 105-164.12C - Items given away by merchants. - 105-164.12C. Items given away by merchants. If a retailer engaged...
§ 105-164.13 - Retail sales and use tax. - 105-164.13. Retail sales and use tax. The sale at retail...
§ 105-164.13A - Service charges on food, beverages, or prepared food. - 105-164.13A. Service charges on food, beverages, or prepared food. When...
§ 105-164.13B - Food exempt from tax. - 105-164.13B. Food exempt from tax. (a) State Exemption. - Food...
§ 105-164.13E - Exemption for farmers. - 105-164.13E. Exemption for farmers. (a) Exemption. - A qualifying farmer...
§ 105-164.13F - Exemption for wildlife managers. - 105-164.13F. Exemption for wildlife managers. (a) Definitions. - The following...
§ 105-164.14 - Certain refunds authorized. - 105-164.14. Certain refunds authorized. (a) Interstate Carriers. - An interstate...
§ 105-164.14A - Economic incentive refunds. - 105-164.14A. Economic incentive refunds. (a) Refund. - The following taxpayers...
§ 105-164.15A - Effective date of tax changes. - 105-164.15A. Effective date of tax changes. (a) General Rate Items....
§ 105-164.16 - Returns and payment of taxes. - 105-164.16. Returns and payment of taxes. (a) General. - Sales...
§ 105-164.16A - Reporting option for prepaid meal plans. - 105-164.16A. Reporting option for prepaid meal plans. This section provides...
§ 105-164.19 - Extension of time for making returns and payment. - 105-164.19. Extension of time for making returns and payment. The...
§ 105-164.20 - Cash or accrual basis of reporting. - 105-164.20. Cash or accrual basis of reporting. (a) Basis Selected....
§ 105-164.22 - Record-keeping requirements, inspection authority, and effect of failure to keep records. - 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to...
§ 105-164.26 - Presumption that sales are taxable. - 105-164.26. Presumption that sales are taxable. For the purpose of...
§ 105-164.27A - Direct pay permit. - 105-164.27A. Direct pay permit. (a) General. - A general direct...
§ 105-164.28 - Certificate of exemption. - 105-164.28. Certificate of exemption. (a) Relief From Liability. - Except...
§ 105-164.28A - Other exemption certificates. - 105-164.28A. Other exemption certificates. (a) Authorization. - The Secretary may...
§ 105-164.29 - Application for certificate of registration by wholesale merchants, retailers, and facilitators. - 105-164.29. Application for certificate of registration by wholesale merchants, retailers,...
§ 105-164.29A - State government exemption process. - 105-164.29A. State government exemption process. (a) Application. - To be...
§ 105-164.29B - Information to counties and cities. - 105-164.29B. Information to counties and cities. The Secretary must give...
§ 105-164.30 - Secretary or agent may examine books, etc. - 105-164.30. Secretary or agent may examine books, etc. For the...
§ 105-164.32 - Incorrect returns; estimate. - 105-164.32. Incorrect returns; estimate. If a retailer, a wholesale merchant,...
§ 105-164.37 - Bankruptcy, receivership, etc. - 105-164.37. Bankruptcy, receivership, etc. If any taxpayer subject to the...
§ 105-164.38 - Tax is a lien. - 105-164.38. Tax is a lien. (a) The tax imposed by...
§ 105-164.39 - Attachment. - 105-164.39. Attachment. In the event any retailer or wholesale merchant...
§ 105-164.40 - Jeopardy assessment. - 105-164.40. Jeopardy assessment. If the Secretary is of the opinion...
§ 105-164.42A - Short title. - 105-164.42A. Short title. This Part is the "Uniform Sales and...
§ 105-164.42B - Definitions. - 105-164.42B. Definitions. The following definitions apply in this Part: (1)...
§ 105-164.42C - Authority to enter Agreement. - 105-164.42C. Authority to enter Agreement. The Secretary is authorized to...
§ 105-164.42D - Relationship to North Carolina law. - 105-164.42D. Relationship to North Carolina law. No provision of the...
§ 105-164.42E - Agreement requirements. - 105-164.42E. Agreement requirements. The Secretary may not enter into the...
§ 105-164.42F - Cooperating sovereigns. - 105-164.42F. Cooperating sovereigns. The Agreement authorized by this Part is...
§ 105-164.42G - Effect of Agreement. - 105-164.42G. Effect of Agreement. Entry of this State into the...
§ 105-164.42H - Certification of certified automated system and effect of certification. - 105-164.42H. Certification of certified automated system and effect of certification....
§ 105-164.42I - Contract with certified service provider and effect of contract. - 105-164.42I. Contract with certified service provider and effect of contract....
§ 105-164.42J - Performance standard for multistate seller. - 105-164.42J. Performance standard for multistate seller. The Secretary may establish...
§ 105-164.42K - Registration and effect of registration. - 105-164.42K. Registration and effect of registration. Registration under the Agreement...
§ 105-164.42L - Liability relief for erroneous information or insufficient notice by Department. - 105-164.42L. Liability relief for erroneous information or insufficient notice by...
§ 105-164.43A - (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector. - 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification...
§ 105-164.43B - (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector. - 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract...
§ 105-164.43D - Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed. - 105-164.43D. Applicable due date when due date falls on a...
§ 105-164.44 - Penalty and remedies of Article 9 applicable. - 105-164.44. Penalty and remedies of Article 9 applicable. All provisions...
§ 105-164.44F - Distribution of part of telecommunications taxes to cities. - 105-164.44F. Distribution of part of telecommunications taxes to cities. (a)...
§ 105-164.44H - Transfer to State Public School Fund. - 105-164.44H. Transfer to State Public School Fund. Each fiscal year,...
§ 105-164.44I - Distribution of part of sales tax on video programming service and telecommunications service to counties and cities. - 105-164.44I. Distribution of part of sales tax on video programming...
§ 105-164.44J - Supplemental PEG channel support. - 105-164.44J. Supplemental PEG channel support. (a) Definitions. - The following...
§ 105-164.44K - Distribution of part of tax on electricity to cities. - 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. - 105-164.44L. Distribution of part of tax on piped natural gas...
§ 105-164.44M - Transfer to Highway Fund. - 105-164.44M. Transfer to Division of Aviation. The net proceeds of...