2010 North Carolina Code
Chapter 105 Taxation.
Article 5 - Sales and Use Tax.
105-164.42C. Authority to enter Agreement.
105‑164.42C. Authority to enter Agreement.
The Secretary is authorized to enter into the Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. The Secretary may act jointly with other member states to establish standards for certification of a certified service provider and a certified automated system and to establish performance standards for multistate sellers.
The Secretary is authorized to represent this State before the other member states. The Secretary may take any other actions reasonably required to implement this Part, including the joint procurement with other member states of goods and services in furtherance of the Agreement. (2001‑347, s. 1.3; 2005‑276, s. 33.31.)
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