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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article5. Sales and Use Tax |
| § 105-164. Repealed by Session Laws 1957, c. 1340, s. 5 |
| Part 1. Title, Purpose and Definitions |
| § 105-164.1. Short title |
| § 105-164.2. Purpose |
| § 105-164.3. Definitions |
| Part 2. Taxes Levied |
| § 105-164.4. Tax imposed on retailers |
| § 105-164.4A. Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006 |
| § 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 contractors |
| § 105-164.4I. Service contracts |
| § 105-164.5. Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59 |
| § 105-164.5A. Repealed by Session Laws 1961, c. 1213, s. 3 |
| § 105-164.6. Complementary use tax |
| § 105-164.6A. Voluntary collection of use tax by sellers |
| § 105-164.7. Retailer 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 Refund of tax paid on rescinded sale or cancellation of service |
| § 105-164.12. Repealed by Session Laws 2001-347, s. 2.11 |
| § 105-164.12A. Electric golf cart and battery charger considered a single article |
| § 105-164.12B. Tangible personal property sold below cost with conditional service contract |
| § 105-164.12C. Items given away by merchants |
| Part 3. Exemptions and Exclusions |
| § 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 |
| §§ 105-164.13C, 105-164.13D. Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014 |
| § 105-164.13E. Exemption for farmers |
| § 105-164.14. Certain refunds authorized |
| § 105-164.14A. Economic incentive refunds |
| § 105-164.14B. (Repealed for sales made on or after January 1, 2014) Certain industrial facilities refunds |
| Part 4. Reporting and Payment |
| § 105-164.15. Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010 |
| § 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 |
| §§ 105-164.17 through 105-164.18. Repealed by Session Laws 1993, c. 450, ss. 8, 9 |
| § 105-164.19. Extension of time for making returns and payment |
| § 105-164.20. Cash or accrual basis of reporting |
| § 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10 |
| § 105-164.21A. Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date |
| § 105-164.21B. Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007 |
| Part 5. Records Required to Be Kept |
| § 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records |
| § 105-164.23. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009 |
| § 105-164.24. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009 |
| § 105-164.25. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009 |
| § 105-164.26. Presumption that sales are taxable |
| § 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2 |
| § 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 |
| Part 6. Examination of Records |
| § 105-164.30. Secretary or agent may examine books, etc |
| § 105-164.31. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009 |
| § 105-164.32. Incorrect returns; estimate |
| Part 7. Failure to Make Returns; Overpayments |
| §§ 105-164.33 through 105-164.34. Repealed by Session Laws 1963, c. 1169, s. 3 |
| § 105-164.35. (Repealed effective August 23, 2013) Excessive payments; recomputing tax |
| § 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9 |
| § 105-164.37. Bankruptcy, receivership, etc |
| § 105-164.38. Tax is a lien |
| § 105-164.39. Attachment |
| § 105-164.40. Jeopardy assessment |
| § 105-164.41. Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011 |
| § 105-164.42. Repealed by Session Laws 1959, c. 1259, s. 9 |
| Part 7A. Uniform Sales and Use Tax Administration Act |
| § 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 |
| Part 8. Administration and Enforcement |
| § 105-164.43. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 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 |
| § 105-164.43C. Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note |
| § 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 |
| § 105-164.44A. Repealed by Session Laws 1991, c. 45, s. 18 |
| § 105-164.44B. Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011 |
| § 105-164.44C. Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002 |
| § 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation |
| § 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund |
| § 105-164.44F. Distribution of part of telecommunications taxes to cities |
| § 105-164.44G. (Repealed for sales made on or after January 1, 2014) Distribution of part of tax on modular homes |
| § 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. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on electricity to cities |
| § 105-164.44L. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on piped natural gas to cities |
| §§ 105-164.45 through 105-164.58. Repealed by Session Laws 1971, c. 77, s. 1 |
| §§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5 |
| §§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5 |
| § 105-179. Repealed by Session Laws 1957, c. 1340, s. 5 |
| § 105-180. Repealed by Session Laws 1951, c. 643, s. 5 |
| § 105-181. Repealed by Session Laws 1957, c. 1340, s. 5 |
| § 105-182. Repealed by Session Laws 1955, c. 1350, s. 19 |
| §§ 105-183 through 105-187. Repealed by Session Laws 1957, c. 1340, s. 5 |