Adds new Article 5J to GS Chapter 105 (governing taxation), which imposes an international wire transfer fee of 4% of the amount of the international transfer for all international wire transfers of money originating in the state.  Directs that the fee will be administered the same as sales and use taxes imposed under Article 5 of GS Chapter 105. Clarifies that, for purposes of administering Article 5J, a person who is in the business of transferring money by wire is considered a retailer under GS 105-164.3 (setting forth definitions for sales and use taxes, including a retailer). Requires retailers who collect the new international wire transfer fee to provide the taxpayer with a receipt that states the amount of the wire transfer and the amount of the fee collected. Makes the penalties set forth in Article 9 of Chapter 105 applicable to violations of Article 5J. Makes it a Class 1 misdemeanor for a person to wire transfer money nationally for subsequent international wire transfer to avoid the fee imposed by Article 5J. Effective July 1, 2023, and applies to transfers of money by wire made on or after that date.