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.
REMOTE RETAILER CLICK-THROUGH STUDY (NEW).
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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.
Status: Re-ref Com On Rules, Calendar, and Operations of the House (House Action) (Jun 9 2011)
Bill History:
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Tue, 19 Apr 2011 House: Filed
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Thu, 21 Apr 2011 House: Passed 1st Reading
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Thu, 21 Apr 2011 House: Ref To Com On Finance
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Thu, 9 Jun 2011 House: Reptd Fav Com Substitute
H 867
Bill Summaries:
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Bill H 867 (2011-2012)Summary date: Jun 9 2011 - View Summary
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Bill H 867 (2011-2012)Summary date: Apr 20 2011 - View Summary
Identical to S 715, filed 4/19/11.
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.
View: All Summaries for Bill