reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-164.9 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.9 - Advertisement to absorb tax unlawful.

 105-164.9. Advertisement to absorb tax unlawful.Any retailer who shall by any character or public advertisement offer to absorb the tax levied in this Article or in any manner directly or indirectly advertise that the tax herein imposed is not considered an element in the price to the purchaser shall be guilty of a Class 1 misdemeanor. Any violations of the provisions of this section reported to the Secretary shall be reported by him to the Attorney General of the State to the end that such violations may be brought to the attention of the solicitor of the court of the county or district whose duty it is to prosecute misdemeanors in the jurisdiction. It shall be the duty of such solicitor to investigate such alleged violations and if he finds that this section has been violated prosecute such violators in accordance with the law. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1993, c. 539, s. 704; 1994, Ex. Sess., c. 24, s. 14(c).)
NC Gen Stat § 105-164.10 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.10 - Retail tax calculation.

 105-164.10. Retail tax calculation.For the convenience of the retailer in collecting the tax due under this Article, the Secretary must prescribe tables that compute the tax due on sales. The Secretary must issue a separate table for each rate of tax that may apply to a sale. A retailer is not required to collect tax due under this Article based on a bracket system.In computing tax due under this Article, the tax computation must be carried to the third decimal place and must round up to the next cent whenever the third decimal place is greater than four. A person liable for tax under this Article may elect to compute the tax due on a transaction on an item or invoice basis and the rounding rule is applied to the aggregate tax due.  (1957, c. 1340, s. 5; 1961, c. 826, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 313; 2013-316, s. 5(e); 2014-3, s. 5.1(f); 2017-204, s. 2.9(h).)
NC Gen Stat § 105-164.11B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.11B - Recover sales tax paid.

 105-164.11B. Recover sales tax paid.A retailer who pays sales and use tax on an item that is separately stated on an invoice or similar billing document given to the retailer at the time of sale and subsequently resells the item at retail, without the item being used by the retailer, may recover the sales or use tax originally paid to a seller as provided in this section. A retailer entitled to recover tax under this section may reduce taxable receipts by the taxable amount of the purchase price of the item resold for the period in which the retail sale occurs. A recovery of tax allowed under this section is not an overpayment of tax and, where such recovery is taken, a refund of the tax originally paid may not be requested from the seller pursuant to the authority under G.S. 105-164.11. Any amount for tax recovered under this section in excess of tax due for a reporting period under this Article is not subject to refund. Any tax recovered under this section may be carried forward to a subsequent reporting period and taken as an adjustment to taxable receipts. The records of the retailer must clearly reflect and support the adjustment to taxable receipts for the period in which the adjustment is made.  (2018-5, s. 38.5(h); 2019-169, s. 3.3(i).)
NC Gen Stat § 105-164.12A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.12A - Electric golf cart and battery charger considered a single article.

 105-164.12A. Electric golf cart and battery charger considered a single article.The sale of an electric golf cart and a battery charger that is not physically attached to the golf cart is considered the sale of a single article of tangible personal property in imposing tax under this Article if the battery charger is designed to recharge the golf cart and is sold to the purchaser of the golf cart when the golf cart is sold. (1985 (Reg. Sess., 1986), c. 901.)
NC Gen Stat § 105-164.12B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.12B - Tangible personal property sold below cost with conditional contract.

 105-164.12B. Tangible personal property sold below cost with conditional contract.(a) Conditional Contract Defined. - A conditional contract is a contract in which all of the following conditions are met:(1) A seller transfers an item of tangible personal property to a consumer on the condition that the consumer enter into an agreement to purchase services on an ongoing basis for a minimum period of at least six months.(2) The agreement requires the consumer to pay a cancellation fee to the seller if the consumer cancels the contract for services within the minimum period.(3) For the item transferred, the seller charges the consumer a price that, after any price reduction the seller gives the consumer, is below the purchase price the seller paid for the item. The seller's purchase price is presumed to be no greater than the price the seller paid, as shown on the seller's purchase invoice, for the same item within 12 months before the seller entered into the conditional contract.(b) Tax. - If a seller transfers an item of tangible personal property as part of a conditional contract, a sale has occurred. The sales price of the item is presumed to be the retail price at which the item would sell in the absence of the conditional contract. Sales tax at the general rate under G.S. 105-164.4(a) is due at the time of the transfer on the following:(1) Any part of the presumed sales price the consumer pays at that time, if the service in the contract is taxable at the combined general rate.(2) The presumed sales price, if the service in the contract is not taxable at the combined general rate.(3) The percentage of the presumed sales price that is equal to the percentage of the service in the contract that is not taxable at the combined general rate, if any part of the service in the contract is not taxable at the combined general rate.(c)-(f). Repealed by Session Laws 2007-244, s. 3, effective October 1, 2007.  (1996, 2nd Ex. Sess., c. 13, s. 5.1; 2001-414, ss. 16, 17; 2006-151, s. 6; 2007-244, s. 3; 2016-5, s. 3.8(a).)
NC Gen Stat § 105-164.12C (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.12C - Items given away by merchants.

 105-164.12C. Items given away by merchants.If a retailer engaged in the business of selling prepared food or drink for immediate or on-premises consumption also gives prepared food or drink to its patrons or employees free of charge, for the purpose of this Article, the food or drink given away is considered sold along with the food or drink sold. If a retailer gives an item of inventory to a customer free of charge on the condition that the customer purchase a similar or related item, the item given away is considered sold along with the item sold. In all other cases, items given away or used by any retailer or wholesale merchant are not considered sold, whether or not the retailer or wholesale merchant recovers its cost of the items from sales of other items.  (2012-79, s. 2.10(a); 2019-169, s. 3.3(j).)
NC Gen Stat § 105-164.13A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.13A - Service charges on food, beverages, or prepared food.

 105-164.13A. Service charges on food, beverages, or prepared food.When a service charge is imposed on food, beverages, or prepared food, so much of the service charge that does not exceed twenty percent (20%) of the sales price is considered a tip and is specifically exempted from the tax imposed by this Article if it meets both of the following conditions:(1) Is separately stated in the price list, menu, or written proposal and also in the invoice or bill.(2) Is turned over to the personnel directly involved in the service of the food, beverages, or prepared food, in accordance with G.S. 95-25.6.  (1979, c. 801, s. 76; 1979, 2nd Sess., c. 1101; 1999-438, s. 13; 2013-414, s. 11(b).)
NC Gen Stat § 105-164.13B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.13B - Food exempt from tax.

 105-164.13B. Food exempt from tax.(a) State Exemption. - Food is exempt from the taxes imposed by this Article unless the food is included in one of the subdivisions in this subsection. The following food items are subject to tax:(1) Repealed by Session Laws 2005-276, s. 33.10, effective October 1, 2005.(2) Dietary supplements.(3) Food sold through a vending machine.(4) Prepared food, other than bakery items sold without eating utensils by an artisan bakery. The term "bakery item" includes bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas. An artisan bakery is a bakery that meets all of the following requirements:a. It derives over eighty percent (80%) of its gross receipts from bakery items.b. Its annual gross receipts, combined with the gross receipts of all related persons, do not exceed one million eight hundred thousand dollars ($1,800,000). For purposes of this subdivision, the term "related person" means a person described in one of the relationships set forth in section 267(b) or 707(b) of the Code.(5) Soft drinks.(6) Repealed by Session Laws 2003-284, s. 45.6B, effective January 1, 2004.(7) Candy.(b) Administration of Local Food Tax. - The Secretary must administer local sales and use taxes imposed on food as if they were imposed under this Article. This applies to local taxes on food imposed under Subchapter VIII of this Chapter and under Chapter 1096 of the 1967 Session Laws.  (1998-212, s. 29A.1(b); 2001-347, s. 2.13; 2001-489, s. 3(b); 2003-284, ss. 45.6, 45.6A, 45.6B; 2003-416, s. 22; 2005-276, s. 33.10; 2008-107, s. 28.19(a); 2009-445, s. 42; 2015-6, s. 2.21.)
NC Gen Stat § 105-164.15A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.15A - Effective date of tax changes.

 105-164.15A. Effective date of tax changes.(a) General Rate Items. - The effective date of a tax change for items taxable under this Article is administered as follows:(1) For a taxable item that is provided and billed on a monthly or other periodic basis:a. A new tax or a tax rate increase applies to the first billing period that is at least 30 days after enactment and that starts on or after the effective date.b. A tax repeal or a tax rate decrease applies to bills rendered on or after the effective date.(2) For a taxable item that is not billed on a monthly or other periodic basis, a tax change applies to amounts received for items provided on or after the effective date, except amounts received for items purchased to fulfill a real property contract for a capital improvement entered into or awarded before the effective date or entered into or awarded pursuant to a bid made before the effective date.(b) Combined General Rate Items. - The effective date of a rate change for an item that is taxable under this Article at the combined general rate is administered as follows:(1) For a taxable item that is not billed on a monthly or other periodic basis, a tax change applies to amounts received for items provided on or after the effective date of a change in the State general rate of tax set in G.S. 105-164.4.(1a) For a taxable item that is provided and billed on a monthly or other periodic basis:a. A tax increase applies to the first billing period that is at least 30 days after enactment and that starts on or after the effective date.b. A tax rate decrease applies to bills rendered on or after the effective date.(2) For an increase in the authorization for local sales and use taxes, the date on which local sales and use taxes authorized by Subchapter VIII of this Chapter for every county become effective in the first county or group of counties to levy the authorized taxes.(3) For a repeal in the authorization for local sales and use taxes, the effective date of the repeal.  (2005-276, s. 33.13; 2006-162, s. 10; 2007-323, s. 31.17(c); 2009-451, s. 27A.3(l); 2011-330, s. 27; 2013-316, s. 3.2(c); 2016-92, s. 2.6; 2017-204, s. 2.4(d); 2018-5, s. 38.5(m); 2019-169, s. 3.3(o).)
NC Gen Stat § 105-164.16A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.16A - Reporting option for prepaid meal plans.

 105-164.16A. Reporting option for prepaid meal plans.This section provides a retailer that offers a prepaid meal plan subject to the tax imposed by G.S. 105-164.4 with an option concerning the method by which the sales tax will be remitted to the Secretary and a return filed under G.S. 105-164.16. When the retailer enters into an agreement with a food service contractor by which the food service contractor agrees to provide food or prepared food under a prepaid meal plan, and the food service contractor with whom the retailer contracts is also a retailer under this Article, the retailer may include in the agreement that the food service contractor is liable for reporting and remitting the sales tax due on the gross receipts derived from the prepaid meal plan on behalf of the retailer. The agreement must provide that the tax applies to the allocated sales price of the prepaid meal plan paid by or on behalf of the person entitled to the food or prepaid food under the plan and not the amount charged by the food service contractor to the retailer under the agreement for the food and prepared food for the person.A retailer who elects this option must report to the food service contractor with whom it has an agreement the gross receipts a person pays to the retailer for a prepaid meal plan. The retailer must report the gross receipts on an accrual basis of accounting, as required under G.S. 105-164.20. The retailer must send the food service contractor the tax due on the gross receipts derived from a prepaid meal plan. Tax payments received by a food service contractor from a retailer are held in trust by the food service contractor for remittance to the Secretary. A food service contractor that receives a tax payment from a retailer must remit the amount received to the Secretary. A food service contractor is not liable for tax due but not received from a retailer. A retailer that does not send the food service contractor the tax due on the gross receipts derived from a prepaid meal plan is liable for the amount of tax the retailer fails to send to the food service contractor.  (2014-3, s. 4.1(f); 2015-6, s. 2.14(a).)
NC Gen Stat § 105-164.19 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.19 - Extension of time for making returns and payment.

 105-164.19. Extension of time for making returns and payment.The Secretary for good cause may extend the time for filing any return under the provisions of this Article and may grant additional time within which to file the return and pay the tax due pursuant to G.S. 105-263(b).  (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1977, c. 1114, s. 10; 1985, c. 656, s. 30; 2007-491, s. 44(1)a; 2013-414, s. 1(f); 2018-5, s. 38.5(n).)
NC Gen Stat § 105-164.20 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.20 - Cash or accrual basis of reporting.

 105-164.20. Cash or accrual basis of reporting.(a) Basis Selected. - Except as provided in subsection (b) of this section, a retailer may report sales on either the cash or accrual basis of accounting upon making application to the Secretary for permission to use the basis selected. Permission granted by the Secretary to report on a selected basis continues in effect until revoked by the Secretary or the taxpayer receives permission from the Secretary to change the basis selected.(b) Accrual Basis. - For purposes of reporting and remitting sales tax under this Article, a retailer listed in this subsection must report the gross receipts it derives from the taxable transaction listed in this subsection on an accrual basis of accounting. The following retailers must report gross receipts as provided in this subsection:(1) A retailer who sells electricity, piped natural gas, or telecommunications service. A sale of electricity, piped natural gas, or telecommunications service is considered to accrue when the retailer bills its customer for the sale.(2) A retailer who derives gross receipts from a prepaid meal plan, notwithstanding that the retailer may report tax on the cash basis for other sales at retail and notwithstanding that the revenue has not been recognized for accounting purposes.(3) A retailer who sells or derives gross receipts from a service contract, as provided in G.S. 105-164.4I(d).  (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1983 (Reg. Sess., 1984), c. 1097, s. 15; 1998-22, s. 7; 2001-430, s. 8; 2015-6, s. 2.14(b).)
NC Gen Stat § 105-164.22 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.22 - Record-keeping requirements, inspection authority, and effect of failure to keep records.

 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.(a) Record Keeping Generally. - Retailers, wholesale merchants, facilitators, real property contractors, and consumers must keep records that establish their tax liability under this Article. The Secretary or a person designated by the Secretary may inspect these records at any reasonable time during the day.(b) Retailers. - A retailer's records must include records of the retailer's gross income, gross sales, net taxable sales, all items purchased for resale, and any reports or records related to transactions with a facilitator with whom it has a contract as provided in this Article. Failure of a retailer to keep records that establish a sale is exempt under this Article subjects the retailer to liability for tax on the sale.(c) Wholesale Merchants. - A wholesale merchant's records must include a bill of sale for each customer that contains the name and address of the purchaser, the date of the purchase, the item purchased, and the sales price of the item. A wholesale merchant must also keep records that establish a sale is exempt from tax and any reports or records related to transactions with a facilitator with whom it has a contract as provided in this Article. Failure of a wholesale merchant to keep records that establish a sale is exempt from tax under this Article subjects the wholesale merchant to liability for tax at the rate that applies to the retail sale of the item.(d) Facilitators. - A facilitator's records must include records of the facilitator's gross income, gross sales, net taxable sales, all items purchased for resale, any reports or records related to transactions with a retailer with whom it has a contract as provided in this Article, and any other records that establish its tax liability. Failure of a facilitator to keep records that establish a sale is exempt from tax under this Article subjects the facilitator to liability for tax on the sale.(e) Real Property Contractors. - A real property contractor's records must include substantiation that a transaction is a real property contract or a mixed transaction contract pursuant to G.S. 105-164.4H(a1). Failure of a real property contractor to keep records that establish a real property contract under this Article subjects the real property contractor to liability for tax on the sale.(f) Consumers. - A consumer's records must include an invoice or other statement of the purchase price of an item the consumer purchased from inside or outside the State and any sales and use tax paid thereon. Failure of the consumer to keep these records subjects the consumer to liability for tax on the purchase price of the item, as determined by the Secretary.  (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1998-98, s. 51; 2009-451, s. 27A.3(n); 2016-5, s. 3.15; 2018-5, s. 38.5(t); 2019-246, s. 4(l).)
NC Gen Stat § 105-164.26 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.26 - Presumption that sales are taxable.

 105-164.26. Presumption that sales are taxable.For the purpose of the proper administration of this Article and to prevent evasion of the retail sales tax, the following presumptions apply:(1) That all gross receipts of wholesale merchants and retailers are subject to the retail sales tax until the contrary is established by proper records as required in this Article.(2) That tangible personal property sold by a person for delivery in this State is sold for storage, use, or other consumption in this State.(3) That tangible personal property delivered outside this State and brought to this State by the purchaser is for storage, use, or consumption in this State.(4) That certain digital property sold for delivery or access in this State is sold for storage, use, or consumption in this State.(5) That a service purchased for receipt in this State is purchased for storage, use, or consumption in this State.  (1957, c. 1340, s. 5; 1998-98, s. 108; 2009-451, s. 27A.3(p); 2019-169, s. 3.3(q).)
NC Gen Stat § 105-164.28A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.28A - Other exemption certificates.

 105-164.28A. Other exemption certificates.(a) Authorization. - The Secretary may require a person who purchases an item that is exempt from tax to obtain an exemption certificate from the Department to receive the exemption. The Department must issue a use-based exemption number to a person who qualifies for the exemption. A person who no longer qualifies for a use-based exemption number must notify the Secretary within 30 days to cancel the number.An exemption certificate issued by the purchaser authorizes a retailer to sell an item to the holder of the certificate and not collect tax on the sale. A person who no longer qualifies for an exemption certificate must give notice to each seller that may rely on the exemption certificate on or before the next purchase. A person who purchases an item under an exemption certificate is liable for any tax due on the purchase if the Department determines that the person is not eligible for the exemption certificate or if the person purchased items that do not qualify for an exemption under the exemption certificate. The liability is relieved when the seller obtains the purchaser's name, address, type of business, reason for exemption, and exemption number in lieu of obtaining an exemption certificate.(b) Scope. - This section does not apply to a direct pay permit or a certificate of exemption. G.S. 105-164.27A addresses a direct pay permit, and G.S. 105-164.28 addresses a certificate of exemption.(c) Administration. - This section shall be administered in accordance with G.S. 105-164.28. Additionally, the provisions of this section may also apply to a conditional exemption certificate issued to a person in accordance with G.S. 105-164.13E.  (2002-184, s. 12; 2009-451, s. 27A.3(s); 2013-414, s. 43(b); 2014-3, s. 3.1(b); 2019-6, s. 5.6.)