Bill Summaries: H867 (2011-2012 Session)

Tracking:
  • Bill H 867 (2011-2012)
    Summary date: Jun 9 2011 - View summary

    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.
    General Assembly, Tax
  • 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.
    Business and Commerce, Tax
    GS 105

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