GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2017
S D
SENATE BILL DRS15022-BAx-6 (01/30)
Short Title: Sales Tax Economic Nexus For Remote Sales. |
(Public) |
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Sponsors: |
Senators Tucker, Brock, and Tillman (Primary Sponsors). |
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Referred to: |
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A BILL TO BE ENTITLED
AN ACT to establish that economic nexus is the basis for collection of sales tax by remote sellers.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑164.8(b) is amended by adding a new subdivision to read:
"(b) Remote Sales. – A retailer who makes a remote sale is engaged in business in this State and is subject to the tax levied under this Article if at least one of the following conditions is met:
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(9) The retailer, with respect to remote sales into North Carolina for the previous calendar year, had one or more of the following:
a. Gross sales in excess of one hundred thousand dollars ($100,000).
b. Two hundred or more separate transactions."
SECTION 2. This act becomes effective July 1, 2017, and applies to sales made on or after that date.