N.C. Gen. Stat. § 105-269.13

(1) Debts Not Collectible. - The following debts are not collectible and are not subject to execution under Article 28 of Chapter 1 of the General Statutes or any other provision of law: A loan made by a person who does not comply with G.S. 105-88.

(2) A debt owed to a retailer described in subsection (b) of this section as the result of the purchase of tangible personal property.

(3) Retailer. - A debt owed to a retailer is subject to this section if all of the following applies to the retailer: The retailer meets one or more of the conditions in G.S. 105-164.8(b).

(4) The retailer is not registered to collect the use tax due under Article 5 of this Chapter on its sales delivered to an address in North Carolina.

(5) The retailer reported gross sales of at least five million dollars ($5,000,000) on its most recent federal income tax return.

(6) Assignment. - An assignment to a person of a debt listed in subsection (a) of this section is subject to the collection restrictions imposed by this section.