Bill Summary for S 56 (2019-2020)

Summary date: 

Feb 19 2019

Bill Information:

View NCGA Bill Details2019-2020 Session
Senate Bill 56 (Public) Filed Wednesday, February 13, 2019
Intro. by Tillman, Hise, Newton.

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Bill summary

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.

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