Article

(Effective July 1, 2025) Transportation Commerce Tax

N.C. Gen. Stat. § 105-187.90— (Effective July 1, 2025) Definitions
N.C. Gen. Stat. § 105-187.91— (Effective July 1, 2025) Tax imposed
N.C. Gen. Stat. § 105-187.92— (Effective July 1, 2025) Registration
N.C. Gen. Stat. § 105-187.93— (Effective July 1, 2025) Administration
N.C. Gen. Stat. § 105-187.94— (Effective July 1, 2025) Exemptions and refunds
N.C. Gen. Stat. § 105-187.95— (Effective July 1, 2025) Use of tax proceeds