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.
REPEAL REMOTE RETAILER CLICK-THROUGH.
|View NCGA Bill Details||2011-2012 Session|
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)
Tue, 19 Apr 2011 Senate: Filed
Wed, 20 Apr 2011 Senate: Passed 1st Reading
Wed, 20 Apr 2011 Senate: Ref To Com On Finance
Bill S 715 (2011-2012)Summary date: Apr 19 2011 - View Summary