North Carolina General Statutes 105-164.42B. Definitions
The following definitions apply in this Part:
(1) Agreement. – Streamlined Agreement, as defined in N.C. Gen. Stat. § 105-164.3
(2) Certified automated system. – Software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3) Certified service provider. – An agent certified jointly by the states that are signatories to the Agreement to perform all of the seller’s sales tax functions.
(4) Member state. – A state that has entered into the Agreement.
(5) Person. – Defined in N.C. Gen. Stat. § 105-228.90
(6) Sales tax. – The tax levied in N.C. Gen. Stat. § 105-164.4
(7) Seller. – A person making sales, leases, or rentals of personal property or services.
(8) State. – The term “this State” means the State of North Carolina. Otherwise, the term “state” means any state of the United States, the District of Columbia, and any territory of the United States including American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands.
(9) Use tax. – The tax levied in N.C. Gen. Stat. § 105-164.6 ?(2001-347, s. 1.3; 2005-276, ss. 33.16, 33.31; 2022-13, s. 3.3.)
Terms Used In North Carolina General Statutes 105-164.42B
- 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
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
- United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3