For the purpose of the proper administration of this Article and to prevent evasion of the retail sales tax, the following presumptions apply:

(1)        That all gross receipts of wholesale merchants and retailers are subject to the retail sales tax until the contrary is established by proper records as required in this Article.

(2)        That tangible personal property sold by a person for delivery in this State is sold for storage, use, or other consumption in this State.

(3)        That tangible personal property delivered outside this State and brought to this State by the purchaser is for storage, use, or consumption in this State.

(4)        That certain digital property sold for delivery or access in this State is sold for storage, use, or consumption in this State.

(5)        That a service purchased for receipt in this State is purchased for storage, use, or consumption in this State. ?(1957, c. 1340, s. 5; 1998-98, s. 108; 2009-451, s. 27A.3(p); 2019-169, s. 3.3(q).)

Terms Used In North Carolina General Statutes 105-164.26

  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • Personal property: All property that is not real property.
  • personal property: shall include moneys, goods, chattels, choses in action and evidences of debt, including all things capable of ownership, not descendable to heirs at law. See North Carolina General Statutes 12-3
  • property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
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