North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-187.90 — (Effective July 1, 2025) Definitions
The following definitions apply to this Article: (1) Reserved for future codification purposes. (2) Reserved for future codification purposes. (3) Exclusive-ride service. - A for-hire ground transport service requested by a passenger who requests exclusive use of the vehicle. (4) Reserved for future codification purposes. (5) For-hire ground transport service. - Ground transportation in a passenger vehicle provided by a for-hire ground transport service provider for which a passenger is charged a fee. (6) For-hire ground transport service provider. - A transportation network company as defined in G.S. 20-280.1 or a taxi service regulated under G.S. 160A-304. (7) Reserved for future codification purposes. (8) Reserved for future codification purposes. (9) Shared for-hire ground transport service. - A for-hire ground transport service for which an individual has been matched with another individual by a for-hire ground transport service provider. (10) Reserved for future codification purposes. (2023-134, s. 42.19(a).)
Source: official text