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.
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View NCGA Bill Details(link is external) | 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)
Bill History:
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Tue, 19 Apr 2011 Senate: Filed(link is external)
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Wed, 20 Apr 2011 Senate: Passed 1st Reading(link is external)
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Wed, 20 Apr 2011 Senate: Ref To Com On Finance(link is external)
S 715
Bill Summaries:
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Bill S 715 (2011-2012)Summary date: Apr 19 2011 - View Summary
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