Bill Summary for H 867 (2011-2012)
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Summary date:
Jun 9 2011
Bill Information:
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 Starnes.
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Bill summary
House committee substitute makes the following changes to 1st edition. Rewrites the 1st edition in its entirety to authorize the Revenue Laws Study Committee to study the click-through provision and a remote retailer’s obligation to collect sales tax based on affiliate contracts with North Carolina residents. Authorizes the Committee to report to the 2012 regular session. Makes conforming changes to the title.