REPEAL REMOTE RETAILER CLICK-THROUGH.

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View NCGA Bill Details2011-2012 Session
Senate Bill 715 (Public) Filed Tuesday, April 19, 2011
TO REPEAL THE CLICK-THROUGH PROVISION AND TO ELIMINATE A REMOTE RETAILER'S OBLIGATION TO COLLECT SALES TAX BASED ON AFFILIATE CONTRACTS WITH NORTH CAROLINA RESIDENTS.
Intro. by Brown.

Status: Ref To Com On Finance (Senate Action) (Apr 20 2011)

Bill History:

S 715

Bill Summaries:

  • Summary date: Apr 19 2011 - View Summary

    Amends GS 105-164.8 (b) (sales taxes on remote sales) to specify that a retailer is not considered to be soliciting or transacting business by an independent contractor or agent if the retailer contracts with a North Carolina resident to refer potential customers by Internet link or otherwise. Current law presumes such arrangements constitute remote sales under the statute. Effective for tax years beginning on or after January 1 2009.