Bill Summary for S 56 (2019-2020)
Feb 19 2019
|View NCGA Bill Details||2019-2020 Session|
AN ACT TO MAKE TECHNICAL CHANGES TO THE REVENUE LAWS.Intro. by Tillman, Hise, Newton.
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Senate committee substitute to the 1st edition makes the following changes.
Amends the proposed language in GS 105-164.8(b), concerning conditions that must be met in order for a retailer who makes a remote sale to be subject to tax, to include when the retailer had gross sales exceeding $100,000 or 200 or more separate transactions, with respect to remote sales into the state for the previous or current (was, previous only) calendar year.