Article

Sales and Use Tax

N.C. Gen. Stat. § 105-164.1— Short title
N.C. Gen. Stat. § 105-164.2— Purpose
N.C. Gen. Stat. § 105-164.3— Definitions
N.C. Gen. Stat. § 105-164.4— Tax imposed on retailers and certain facilitators
N.C. Gen. Stat. § 105-164.4B— Sourcing principles
N.C. Gen. Stat. § 105-164.4C— Telecommunications service and ancillary service
N.C. Gen. Stat. § 105-164.4D— Bundled transactions
N.C. Gen. Stat. § 105-164.4E— Direct Mail
N.C. Gen. Stat. § 105-164.4F— Accommodation rentals
N.C. Gen. Stat. § 105-164.4G— Entertainment activity
N.C. Gen. Stat. § 105-164.4H— Real property contract
N.C. Gen. Stat. § 105-164.4I— Service contracts
N.C. Gen. Stat. § 105-164.4J— Marketplace-facilitated sales
N.C. Gen. Stat. § 105-164.4K— Property management contracts
N.C. Gen. Stat. § 105-164.4L— Prepared food
N.C. Gen. Stat. § 105-164.6— Complementary use tax
N.C. Gen. Stat. § 105-164.6A— Voluntary collection of use tax by sellers
N.C. Gen. Stat. § 105-164.7— Retailer or facilitator to collect sales tax from purchaser as trustee for State
N.C. Gen. Stat. § 105-164.8— Retailer's obligation to collect tax; remote sales subject to tax
N.C. Gen. Stat. § 105-164.9— Advertisement to absorb tax unlawful
N.C. Gen. Stat. § 105-164.10— Retail tax calculation
N.C. Gen. Stat. § 105-164.11— Excessive and erroneous collections
N.C. Gen. Stat. § 105-164.11A— Refund of tax paid on rescinded sale or cancellation of service
N.C. Gen. Stat. § 105-164.11B— Recover sales tax paid
N.C. Gen. Stat. § 105-164.12A— Electric golf cart and battery charger considered a single article
N.C. Gen. Stat. § 105-164.12B— Tangible personal property sold below cost with conditional contract
N.C. Gen. Stat. § 105-164.12C— Items given away by merchants
N.C. Gen. Stat. § 105-164.13— Retail sales and use tax
N.C. Gen. Stat. § 105-164.13A— Service charges on food, beverages, or prepared food
N.C. Gen. Stat. § 105-164.13B— Food exempt from tax
N.C. Gen. Stat. § 105-164.13E— Exemption for farmers
N.C. Gen. Stat. § 105-164.13F— Exemption for wildlife managers
N.C. Gen. Stat. § 105-164.14— Certain refunds authorized
N.C. Gen. Stat. § 105-164.14A— Economic incentive refunds
N.C. Gen. Stat. § 105-164.15A— Effective date of tax changes
N.C. Gen. Stat. § 105-164.16— Returns and payment of taxes
N.C. Gen. Stat. § 105-164.16A— Reporting option for prepaid meal plans
N.C. Gen. Stat. § 105-164.19— Extension of time for making returns and payment
N.C. Gen. Stat. § 105-164.20— Cash or accrual basis of reporting
N.C. Gen. Stat. § 105-164.21— Repealed by Session Laws 1987, c. 622, s. 10
N.C. Gen. Stat. § 105-164.22— Record-keeping requirements, inspection authority, and effect of failure to keep records
N.C. Gen. Stat. § 105-164.26— Presumption that sales are taxable
N.C. Gen. Stat. § 105-164.27— Repealed by Session Laws 1961, c. 826, s. 2
N.C. Gen. Stat. § 105-164.27A— Direct pay permit
N.C. Gen. Stat. § 105-164.28— Certificate of exemption
N.C. Gen. Stat. § 105-164.28A— Other exemption certificates
N.C. Gen. Stat. § 105-164.29— Application for certificate of registration by wholesale merchants, retailers, and facilitators
N.C. Gen. Stat. § 105-164.29A— State government exemption process
N.C. Gen. Stat. § 105-164.29B— Information to counties and cities
N.C. Gen. Stat. § 105-164.30— Secretary or agent may examine books, etc
N.C. Gen. Stat. § 105-164.32— Incorrect returns; estimate
N.C. Gen. Stat. § 105-164.36— Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-164.37— Bankruptcy, receivership, etc
N.C. Gen. Stat. § 105-164.38— Tax is a lien
N.C. Gen. Stat. § 105-164.39— Attachment
N.C. Gen. Stat. § 105-164.40— Jeopardy assessment
N.C. Gen. Stat. § 105-164.42A— Short title
N.C. Gen. Stat. § 105-164.42B— Definitions
N.C. Gen. Stat. § 105-164.42C— Authority to enter Agreement
N.C. Gen. Stat. § 105-164.42D— Relationship to North Carolina law
N.C. Gen. Stat. § 105-164.42E— Agreement requirements
N.C. Gen. Stat. § 105-164.42F— Cooperating sovereigns
N.C. Gen. Stat. § 105-164.42G— Effect of Agreement
N.C. Gen. Stat. § 105-164.42H— Certification of certified automated system and effect of certification
N.C. Gen. Stat. § 105-164.42I— Contract with certified service provider and effect of contract
N.C. Gen. Stat. § 105-164.42J— Performance standard for multistate seller
N.C. Gen. Stat. § 105-164.42K— Registration and effect of registration
N.C. Gen. Stat. § 105-164.42L— Liability relief for erroneous information or insufficient notice by Department
N.C. Gen. Stat. § 105-164.43A— (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector
N.C. Gen. Stat. § 105-164.43B— (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector
N.C. Gen. Stat. § 105-164.43D— Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed
N.C. Gen. Stat. § 105-164.44— Penalty and remedies of Article 9 applicable
N.C. Gen. Stat. § 105-164.44E— (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund
N.C. Gen. Stat. § 105-164.44F— Distribution of part of telecommunications taxes to cities
N.C. Gen. Stat. § 105-164.44H— Transfer to State Public School Fund
N.C. Gen. Stat. § 105-164.44I— Distribution of part of sales tax on video programming service and telecommunications service to counties and cities
N.C. Gen. Stat. § 105-164.44J— Supplemental PEG channel support
N.C. Gen. Stat. § 105-164.44K— Distribution of part of tax on electricity to cities
N.C. Gen. Stat. § 105-164.44L— Distribution of part of tax on piped natural gas to cities
N.C. Gen. Stat. § 105-164.44M— Transfer to Highway Fund
N.C. Gen. Stat. § 105-179— Repealed by Session Laws 1957, c. 1340, s. 5
N.C. Gen. Stat. § 105-180— Repealed by Session Laws 1951, c. 643, s. 5
N.C. Gen. Stat. § 105-181— Repealed by Session Laws 1957, c. 1340, s. 5
N.C. Gen. Stat. § 105-182— Repealed by Session Laws 1955, c. 1350, s. 19