2005 North Carolina Code - General Statutes § 105-164.7. Sales tax part of purchase price.

§ 105‑164.7.  Sales tax part of purchase price.

Every retailer subject to the tax levied in G.S. 105‑164.4 shall at the time of selling or delivering or taking an order for the sale or delivery of taxable tangible personal property or a taxable service, or collecting the sales price, add to the sales price the amount of tax due. The tax constitutes a part of the purchase price, is a debt from the purchaser to the retailer until paid, and is recoverable at law in the same manner as other debts. The tax must be stated and charged separately from the sales price, shown separately on the retailer's sales records, and paid by the purchaser to the retailer as trustee for and on account of the State. The retailer is liable for the collection of the tax and for its payment to the Secretary. The retailer's failure to charge to or collect the tax from the purchaser does not affect this liability. It is the intent of this Article that the tax be added to the sales price of tangible personal property and services when sold at retail and be borne and passed on to the customer, instead of being borne by the retailer. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2000‑19, s. 1.3.)