North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-164
13C, 105-164.13D: Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014
Official textncleg.gov
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In this article (40 sections)
- 105-164 · Repealed by Session Laws 1957, c. 1340, s. 5
- 105-164 · 13C, 105-164.13D: Repealed by Session Laws 2013-316, s.…
- 105-164.1 · Short title
- 105-164.2 · Purpose
- 105-164.3 · Definitions
- 105-164.4 · Tax imposed on retailers and certain facilitators
- 105-164.4A · Repealed by Session Laws 2005-276, s. 33.5, effective…
- 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
- 105-164.4L · Prepared food
- 105-164.5 · Repealed by Session Laws 1998-121, s. 2, as amended by…
- 105-164.5A · Repealed by Session Laws 1961, c. 1213, s. 3
- 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…
- 105-164.8 · Retailer's obligation to collect tax; remote sales subject…
- 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- 105-164.11A · Refund of tax paid on rescinded sale or cancellation of…
- 105-164.11B · Recover sales tax paid
- 105-164.12 · Repealed by Session Laws 2001-347, s. 2.11
- 105-164.12A · Electric golf cart and battery charger considered a…
- 105-164.12B · Tangible personal property sold below cost with…
- 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