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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 |
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Part2. 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 Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006 |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 Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59 |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 Repealed by Session Laws 1961, c. 1213, s. 3 |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 Refund of tax paid on rescinded sale or cancellation of service |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 Repealed by Session Laws 2001-347, s. 2.11 |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 |