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2022 North Carolina General Statutes
Chapter 105 - Taxation
Article 5 - Sales and Use Tax.
- §§ 105-164 - Repealed by Session Laws 1957, c1340, s5.
- § 105-164.1 - Short title.
- § 105-164.2 - Purpose.
- § 105-164.3 - Definitions.
- § 105-164.4 - Tax imposed on retailers and certain facilitators.
- §§ 105-164.4A - Repealed by Session Laws 2005-276, s33.5, effective January 1, 2006.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 contract.
- § 105-164.4I - Service contracts.
- § 105-164.4J - Marketplace-facilitated sales.
- § 105-164.4K - Property management contracts.
- §§ 105-164.5 - Repealed by Session Laws 1998-121, s2, as amended by Session Laws 1998-217, s59.
- §§ 105-164.5A - Repealed by Session Laws 1961, c1213, s3.
- § 105-164.6 - Complementary use tax.
- § 105-164.6A - Voluntary collection of use tax by sellers.
- § 105-164.7 - Retailer or facilitator 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- § 105-164.11A - Refund of tax paid on rescinded sale or cancellation of service.
- § 105-164.11B - Recover sales tax paid.
- §§ 105-164.12 - Repealed by Session Laws 2001-347, s2.11.
- § 105-164.12A - Electric golf cart and battery charger considered a single article.
- § 105-164.12B - Tangible personal property sold below cost with conditional contract.
- § 105-164.12C - Items given away by merchants.
- § 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 - , 105-164.13DRepealed by Session Laws 2013-316, s3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
- §§ 105-164.13D - 105-164.13C, Repealed by Session Laws 2013-316, s3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
- § 105-164.13E - Exemption for farmers.
- § 105-164.13F - Exemption for wildlife managers.
- § 105-164.14 - Certain refunds authorized.
- § 105-164.14A - Economic incentive refunds.
- §§ 105-164.14B - Repealed pursuant to former subsection (f) of this section, effective for sales made on or after January 1, 2014.
- §§ 105-164.15 - Repealed by Session Laws 2010-95, s13, 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, c450, ss8, 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, c622, s10.
- § 105-164.21A - Repealed by Session Laws 2013-316, s4.1(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, s9, 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, s27A.3(o), effective August 7, 2009.
- § 105-164.24 - Repealed by Session Laws 2009-451, s27A.3(o), effective August 7, 2009.
- § 105-164.25 - Repealed by Session Laws 2009-451, s27A.3(o), effective August 7, 2009.
- § 105-164.26 - Presumption that sales are taxable.
- §§ 105-164.27 - Repealed by Session Laws 1961, c826, s2.
- § 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.
- § 105-164.30 - Secretary or agent may examine books, etc.
- § 105-164.31 - Repealed by Session Laws 2009-451, s27A.3(o), effective August 7, 2009.
- § 105-164.32 - Incorrect returns; estimate.
- §§ 105-164.33 through 105-164.34 - Repealed by Session Laws 1963, c1169, s3.
- §§ 105-164.35 - Repealed by Session Laws 2013-414, s14, effective August 23, 2013.
- § 105-164.36 - Repealed by Session Laws 1959, c1259, s9.
- § 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, s38, effective June 27, 2011.
- § 105-164.42 - Repealed by Session Laws 1959, c1259, s9.
- § 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.
- § 105-164.43 - Repealed by Session Laws 2007-491, s2, 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, s1.2, effective August 8, 2001See 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, c45, s18.
- §§ 105-164.44B - Repealed by Session Laws 2011-145, s13.27(a), effective July 1, 2011.
- §§ 105-164.44C - Repealed by Session Laws 2001-424, s34.15(a)(1), as amended by Session Laws 2002-126, s30A.1, effective July 1, 2002.
- §§ 105-164.44D - Repealed by Session Laws 2015-241, s2.2(b), effective July 1, 2015.
- §§ 105-164.44E - (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
- § 105-164.44F - Distribution of part of telecommunications taxes to cities.
- §§ 105-164.44G - Repealed by Session Laws 2013-316, s3.1(b), effective January 1, 2014, and applicable to sales made on or after that date.
- § 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 - Distribution of part of tax on electricity to cities.
- § 105-164.44L - Distribution of part of tax on piped natural gas to cities.
- § 105-164.44M - Transfer to Highway Fund.
- §§ 105-164.45 through 105-164.58 - Repealed by Session Laws 1971, c77, s1.
- § 105-165 through 105-176 - Repealed by Session Laws 1957, c1340, s5.
- §§ 105-177 through 105-178 - Repealed by Session Laws 1951, c643, s.5.
- § 105-179 - Repealed by Session Laws 1957, c1340, s5.
- §§ 105-180 - Repealed by Session Laws 1951, c643, s5.
- § 105-181 - Repealed by Session Laws 1957, c1340, s5.
- §§ 105-182 - Repealed by Session Laws 1955, c1350, s19.
- § 105-183 through 105-187 - Repealed by Session Laws 1957, c1340, s5.
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