Bill Text: NC S81 | 2017-2018 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Sales Tax Economic Nexus For Remote Sales

Spectrum: Moderate Partisan Bill (Republican 4-1)

Status: (Engrossed - Dead) 2018-06-29 - Re-ref Com On Rules, Calendar, and Operations of the House [S81 Detail]

Download: North_Carolina-2017-S81-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

S                                                                                                                                                     1

SENATE BILL 81

 

 

Short Title:      Sales Tax Economic Nexus For Remote Sales.

(Public)

Sponsors:

Senators Tucker, Brock, Tillman (Primary Sponsors);  Clark and Rabin.

Referred to:

Rules and Operations of the Senate

February 15, 2017

A BILL TO BE ENTITLED

AN ACT to establish that economic nexus is the basis for collection of sales tax by remote sellers.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑164.8(b) is amended by adding a new subdivision to read:

"(b)      Remote Sales. A retailer who makes a remote sale is engaged in business in this State and is subject to the tax levied under this Article if at least one of the following conditions is met:

...

(9)        The retailer, with respect to remote sales into North Carolina for the previous calendar year, had one or more of the following:

a.         Gross sales in excess of one hundred thousand dollars ($100,000).

b.         Two hundred or more separate transactions."

SECTION 2.  This act becomes effective July 1, 2017, and applies to sales made on or after that date.

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