North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .0102

Doing Business Defined

Official textreports.oah.state.nc.us12 subsections

# (a)

For income tax purposes, the term "doing business" means the operation of any business enterprise or activity in North Carolina for economic gain, including, but not limited to, the following:

# (1)

the maintenance of an office or other place of business in North Carolina;

# (2)

the maintenance in North Carolina of an inventory of merchandise or material for sale, distribution or manufacture, regardless of whether kept on the premises of the taxpayer or in a public or rented warehouse;

# (3)

the selling or distributing of merchandise to customers in North Carolina directly from a company-owned or operated vehicle when title to the merchandise is transferred from the seller or distributor to the customer at the time of the sale or distribution;

# (4)

the rendering of a service to clients or customers in North Carolina by agents or employees of a foreign corporation;

# (5)

the owning, renting, or operating of business or income-producing property in North Carolina including, but not limited to, the following: (A) Realty; (B) Tangible personal property; (C) Trademarks, tradenames, franchise rights, computer programs, copyrights, patented processes, licenses.

# (b)

Corporations who are partners in a partnership or joint venture operating in North Carolina are considered to be "doing business".

# (c)

"Doing business" by an interstate motor carrier is defined as the performance of any of the following business activities in North Carolina:

# (1)

The maintenance of an office in the State;

# (2)

The operation of a terminal or other place of business in the State;

# (3)

Having an employee working out of the office or terminal of another company;

# (4)

Dropping off or gathering up shipments in the State.

Last amended: Authority G.S. 105-130.3; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; November 2, 1992; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

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