§ 105-164.1 Short title
§ 105-164.2 Purpose
§ 105-164.3 Definitions
§ 105-164.4 Tax imposed on retailers and certain facilitators
§ 105-164.4B 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
§ 105-164.6 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§ 105-164.11A Refund of tax paid on rescinded sale or cancellation of service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
§ 105-164.12A 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
§ 105-164.13E Exemption for farmers
§ 105-164.13F Exemption for wildlife managers
§ 105-164.14 Certain refunds authorized
§ 105-164.14A Economic incentive refunds
§ 105-164.15A Effective date of tax changes
§ 105-164.16 Returns and payment of taxes
§ 105-164.16A Reporting option for prepaid meal plans
§ 105-164.19 Extension of time for making returns and payment
§ 105-164.20 Cash or accrual basis of reporting
§ 105-164.22 Record-keeping requirements, inspection authority, and effect of failure to keep records
§ 105-164.26 Presumption that sales are taxable
§ 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
§ 105-164.32 Incorrect returns; estimate
§ 105-164.37 Bankruptcy, receivership, etc
§ 105-164.38 Tax is a lien
§ 105-164.39 Attachment
§ 105-164.40 Jeopardy assessment
§ 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
§ 105-164.43D 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
§ 105-164.44F Distribution of part of telecommunications taxes to cities
§ 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

Terms Used In North Carolina General Statutes > Chapter 105 > Article 5 - Sales and Use Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Donee: The recipient of a gift.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • in writing: may be construed to include printing, engraving, lithographing, and any other mode of representing words and letters: Provided, that in all cases where a written signature is required by law, the same shall be in a proper handwriting, or in a proper mark. 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: shall be construed to mean a calendar month, unless otherwise expressed; and the word "year" a calendar year, unless otherwise expressed; and the word "year" alone shall be equivalent to the expression "year of our Lord. See North Carolina General Statutes 12-3
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • seal: shall be construed to include an impression of such official seal, made upon the paper alone, as well as an impression made by means of a wafer or of wax affixed thereto. 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
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  • Venue: The geographical location in which a case is tried.