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Sales and Use Tax.
Law
North Carolina General Statutes
Taxation
Sales and Use Tax.
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Sections
105-164
Repealed by Session Laws 1957, c. 1340, s. 5.
Section
105-164.1
Short title.
Section
105-164.2
Purpose.
Section
105-164.3
Definitions.
Section
105-164.4
Tax imposed on retailers and certain facilitators.
Sections
105-164.4A
Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.
Section
105-164.4B
Sourcing principles.
Section
105-164.4C
Telecommunications service and ancillary service.
Section
105-164.4D
Bundled transactions.
Section
105-164.4E
Direct Mail.
Section
105-164.4F
Accommodation rentals.
Section
105-164.4G
Entertainment activity.
Section
105-164.4H
Real property contract.
Section
105-164.4I
Service contracts.
Section
105-164.4J
Marketplace-facilitated sales.
Section
105-164.4K
Property management contracts.
Sections
105-164.5
Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.
Sections
105-164.5A
Repealed by Session Laws 1961, c. 1213, s. 3.
Section
105-164.6
Complementary use tax.
Section
105-164.6A
Voluntary collection of use tax by sellers.
Section
105-164.7
Retailer or facilitator to collect sales tax from purchaser as trustee for State.
Section
105-164.8
Retailer's obligation to collect tax; remote sales subject to tax.
Section
105-164.9
Advertisement to absorb tax unlawful.
Section
105-164.10
Retail tax calculation.
Section
105-164.11
Excessive and erroneous collections.
Section
105-164.11A
Refund of tax paid on rescinded sale or cancellation of service.
Section
105-164.11B
Recover sales tax paid.
Sections
105-164.12
Repealed by Session Laws 2001-347, s. 2.11.
Section
105-164.12A
Electric golf cart and battery charger considered a single article.
Section
105-164.12B
Tangible personal property sold below cost with conditional contract.
Section
105-164.12C
Items given away by merchants.
Section
105-164.13
Retail sales and use tax.
Section
105-164.13A
Service charges on food, beverages, or prepared food.
Section
105-164.13B
Food exempt from tax.
Sections
105-164.13C
Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
Section
105-164.13D
Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
Section
105-164.13E
Exemption for farmers.
Section
105-164.14
Certain refunds authorized.
Section
105-164.14A
Economic incentive refunds.
Sections
105-164.14B
Repealed pursuant to former subsection (f) of this section, effective for sales made on or after January 1, 2014.
Sections
105-164.15
Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010.
Section
105-164.15A
Effective date of tax changes.
Section
105-164.16
Returns and payment of taxes.
Section
105-164.16A
Reporting option for prepaid meal plans.
Sections
105-164.17 through 105-164.18 - through 105
164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.
Section
105-164.19
Extension of time for making returns and payment.
Section
105-164.20
Cash or accrual basis of reporting.
Sections
105-164.21
Repealed by Session Laws 1987, c. 622, s. 10.
Section
105-164.21A
Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
Sections
105-164.21B
Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
Section
105-164.22
Record-keeping requirements, inspection authority, and effect of failure to keep records.
Sections
105-164.23
Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
Section
105-164.24
Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
Section
105-164.25
Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
Section
105-164.26
Presumption that sales are taxable.
Sections
105-164.27
Repealed by Session Laws 1961, c. 826, s. 2.
Section
105-164.27A
Direct pay permit.
Section
105-164.28
Certificate of exemption.
Section
105-164.28A
Other exemption certificates.
Section
105-164.29
Application for certificate of registration by wholesale merchants, retailers, and facilitators.
Section
105-164.29A
State government exemption process.
Section
105-164.29B
Information to counties and cities.
Section
105-164.30
Secretary or agent may examine books, etc.
Section
105-164.31
Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
Section
105-164.32
Incorrect returns; estimate.
Sections
105-164.33 through 105-164.34 - through 105
164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
Sections
105-164.35
Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.
Section
105-164.36
Repealed by Session Laws 1959, c. 1259, s. 9.
Section
105-164.37
Bankruptcy, receivership, etc.
Section
105-164.38
Tax is a lien.
Section
105-164.39
Attachment.
Section
105-164.40
Jeopardy assessment.
Sections
105-164.41
Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011.
Section
105-164.42
Repealed by Session Laws 1959, c. 1259, s. 9.
Section
105-164.42A
Short title.
Section
105-164.42B
Definitions.
Section
105-164.42C
Authority to enter Agreement.
Section
105-164.42D
Relationship to North Carolina law.
Section
105-164.42E
Agreement requirements.
Section
105-164.42F
Cooperating sovereigns.
Section
105-164.42G
Effect of Agreement.
Section
105-164.42H
Certification of certified automated system and effect of certification.
Section
105-164.42I
Contract with certified service provider and effect of contract.
Section
105-164.42J
Performance standard for multistate seller.
Section
105-164.42K
Registration and effect of registration.
Section
105-164.42L
Liability relief for erroneous information or insufficient notice by Department.
Section
105-164.43
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-164.43A
(Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
Section
105-164.43B
(Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
Sections
105-164.43C
Repealed by Session Laws 2001-347, s. 1.2, effective August 8, See note.
Section
105-164.43D
Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.
Section
105-164.44
Penalty and remedies of Article 9 applicable.
Sections
105-164.44A
Repealed by Session Laws 1991, c. 45, s. 18.
Sections
105-164.44B
Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011.
Sections
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.
Sections
105-164.44D
Repealed by Session Laws 2015-241, s. 2.2(b), effective July 1, 2015.
Sections
105-164.44E
(Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
Section
105-164.44F
Distribution of part of telecommunications taxes to cities.
Sections
105-164.44G
Repealed by Session Laws 2013-316, s. 3.1(b), effective January 1, 2014, and applicable to sales made on or after that date.
Section
105-164.44H
Transfer to State Public School Fund.
Section
105-164.44I
Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
Section
105-164.44J
Supplemental PEG channel support.
Section
105-164.44K
Distribution of part of tax on electricity to cities.
Section
105-164.44L
Distribution of part of tax on piped natural gas to cities.
Section
105-164.44M
Transfer to Division of Aviation.
Sections
105-164.45 through 105-164.58 - through 105
164.58: Repealed by Session Laws 1971, c. 77, s. 1.
Sections
105-165 through 105-176 - through 105
Repealed by Session Laws 1957, c. 1340, s. 5.
Sections
105-177 through 105-178 - through 105
Repealed by Session Laws 1951, c. 643, s.5.
Section
105-179
Repealed by Session Laws 1957, c. 1340, s. 5.
Sections
105-180
Repealed by Session Laws 1951, c. 643, s. 5.
Section
105-181
Repealed by Session Laws 1957, c. 1340, s. 5.
Sections
105-182
Repealed by Session Laws 1955, c. 1350, s. 19.
Sections
105-183 through 105-187 - through 105
187: Repealed by Session Laws 1957, c. 1340, s. 5.