Bill Summaries: S715 (2011-2012 Session)

Tracking:
  • Bill S 715 (2011-2012)
    Summary date: Apr 19 2011 - View summary

    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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