Tax Law Changes - North Carolina Department Of Revenue - 2012 Page 24
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41G.S. 105-164.4B(a) – Sourcing Principles- General: This section is amended to
conform the general sourcing principles precisely to the Streamlined Sales and Use Tax
Agreement. The section as amended states:
“The following principles apply in determining where to source the sale of a product.
These principles apply regardless of the nature of the product, except as otherwise
noted in this section:
(1) When a purchaser receives a product at a business location of the
seller, the sale is sourced to that business location.
(2) When a purchaser or purchaser's donee receives a product at a
location specified by the purchaser and the location is not a business
location of the seller, the sale is sourced to the location where the
purchaser or the purchaser's donee receives the product.
(3) When subdivisions (1) and (2) of this subsection do not apply, the sale
is sourced to the location indicated by an address for the purchaser
that is available from the business records of the seller that are
maintained in the ordinary course of the seller's business when use of
this address does not constitute bad faith.
(4) When subdivisions (1), (2), and (3) of this subsection do not apply, the
sale is sourced to the location indicated by an address for the
purchaser obtained during the consummation of the sale, including the
address of a purchaser's payment instrument, if no other address is
available, when use of this address does not constitute bad faith.
(5) When subdivisions (1), (2), (3), and (4) of this subsection do not apply,
including the circumstance in which the seller is without sufficient
information to apply the rules, the location will be determined based on
the following:
a. Address from which tangible personal property was
shipped,
b. Address from which the digital good or the computer
software delivered electronically was first available for
transmission by the seller, or
c. Address from which the service was provided."
(Effective June 26, 2012; SB 826, s. 2.8, S.L. 12-79.)
G.S. 105-164.7 – Retailer to Collect Sales Tax from Purchaser as Trustee for State:
This section is amended to add the following language: “[t]he tax must be stated and
charged separately on the invoices or other documents of the retailer given to the
purchaser at the time of the sale except for either of the following: (1) Vending machine
sales. (2) Where a retailer displays a statement indicating the sales price includes the
tax."
(Effective June 26, 2012; SB 826, s. 2.9, S.L. 12-79.)
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