There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 5 - Sales and Use Tax.
- 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.
- 105-164.1. Short title.
- 105-164.2. Purpose.
- 105-164.3. Definitions.
- 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- 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.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.
- 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.
- 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.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 bracket system.
- 105-164.11. Excessive and erroneous collections.
- 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.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.
- 105-164.13. Retail sales and use tax.
- 105-164.13A. Service charges on food, beverages, or meals.
- 105-164.13B. Food exempt from tax.
- 105-164.13C. Sales and use tax holiday.
- 105-164.13D. Sales and use tax holiday for Energy Star qualified products.
- 105-164.14. Certain refunds authorized.
- 105-164.14A. Economic incentive refunds.
- 105-164.14B. (Repealed for sales made on or after January 1, 2013) Certain industrial facilities refunds.
- 105-164.15: Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010.
- 105-164.15A. Effective date of tax changes on services and items taxed at combined general rate.
- 105-164.16. Returns and payment of taxes.
- 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.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 Repealed by Session Laws 1987, c. 622, s. 10.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. Deduction for municipalities that sell electric power.
- 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
- 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 resale.
- 105-164.28A. Other exemption certificates.
- 105-164.29. Application for certificate of registration by wholesale merchants and retailers.
- 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.
- 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
- 105-164.32. Incorrect returns; estimate.
- 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
- 105-164.35. 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. Excess payments; refunds.
- 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.
- 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. Databases on taxing jurisdictions.
- 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.
- 105-164.44. Penalty and remedies of Article 9 applicable.
- 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.
- 105-164.44B. Transfer to Wildlife Resources Fund of taxes on hunting and fishing supplies and equipment.
- 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. 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.
- 105-164.45 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.
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