North Carolina § 105-164 - 4. Tax imposed on retailers and certain facilitators.

§ 105-164. 4. Tax imposed on retailers and certain facilitators.

A privilege tax is imposed on a retailer engaged in business in the State at the percentage rates of the retailer's net taxable sales or gross receipts, listed in this subsection. The general rate of tax is four and three-quarters percent (4.75%). The percentage rates are as follows: The general rate of tax applies to the following items sold at retail: The sales price of each article of tangible personal property that is not subject to tax under another subdivision in this section. A sale of a freestanding appliance is a retail sale of tangible personal property. The sales price of certain digital property. The tax applies regardless of whether the purchaser of the property has a right to use it permanently or to use it without making continued payments. The sale at retail or the use, storage, or consumption in this State of a digital code is treated the same as the sale at retail or the use, storage, or consumption in this State of certain digital property for which the digital code relates. The sales price of or gross receipts derived from repair, maintenance, and installation services to tangible personal property or certain digital property, regardless of whether the tangible personal property or certain digital property is taxed under another subdivision in this section or is subject to a maximum tax under another subdivision in this section. Repair, maintenance, and installation services generally include any tangible personal property or certain digital property that becomes a part of or is applied to a purchaser's property. The use tax exemption in G.S. 105-164.27A(a3) may apply to these services. Repair, maintenance, and installation services for real property are taxable under subdivision (16) of this subsection. The general rate applies to the sales price of each of the following items sold at retail, including all accessories attached to the item when it is delivered to the purchaser: A manufactured home. A modular home. The sale of a modular home to a modular homebuilder is considered a retail sale, no matter that the modular home may be used to fulfill a real property contract. A person who sells a modular home at retail is allowed a credit against the tax imposed by this subdivision for sales or use tax paid to another state on tangible personal property incorporated in the modular home. The retail sale of a modular home occurs when a modular home manufacturer sells a modular home to a modular homebuilder or directly to the end user of the modular home. An aircraft. The maximum tax is two thousand five hundred dollars ($2,500) per article. A qualified jet engine. The rate of three percent (3%) applies to the sales price of each boat sold at retail, including all accessories attached to the boat when it is delivered to the purchaser. The maximum tax is one thousand five hundred dollars ($1,500) per article. , (1d) and (1e) Repealed by Session Laws 2005-276, s. 33.4(b), effective January 1, 2006. Repealed by Session Laws 2013-316, s. 4.1(c), effective July 1, 2014, and applicable to gross receipts billed on or after July 1, 2014. Repealed by Session Laws 2007-397, s. 10(b), effective October 1, 2007, and applicable to sales occurring on or after that date. Repealed by Session Laws 2006-66, s. 24.19(a), effective July 1, 2007, and applicable to sales made on or after that date. Repealed by Session Laws 2007-397, s. 10(b), effective October 1, 2007, and applicable to sales occurring on or after that date. Repealed by Session Laws 2004-110, s. 6.1, effective October 1, 2004, and applicable to sales of electricity made on or after that date. Expired pursuant to Session Laws 2004-110, s. 6.4, effective for sales made on or after October 1, 2007. Repealed by Session Laws 2007-397, s. 10(a), effective October 1, 2007, and applicable to sales occurring on or after that date. Repealed by Session Laws 2007-397, s. 10(f), effective July 1, 2010, and applicable to sales occurring on or after that date. The applicable percentage rate applies to the gross receipts derived from the lease or rental of tangible personal property by a person who is engaged in business of leasing or renting tangible personal property, or is a retailer and leases or rents property of the type sold by the retailer. The applicable percentage rate is the rate and the maximum tax, if any, that applies to a sale of the property that is leased or rented. A person who leases or rents property shall also collect the tax imposed by this section on the separate retail sale of the property. The general rate applies to the gross receipts derived from the rental of an accommodation. These rentals are taxed in accordance with G.S. 105-164.4F. Every person engaged in the business of operating a dry cleaning, pressing, or hat-blocking establishment, a laundry, or any similar business, engaged in the business of renting clean linen or towels or wearing apparel, or any similar business, or engaged in the business of soliciting cleaning, pressing, hat blocking, laundering or linen rental business for any of these businesses, is considered a retailer under this Article. A tax at the general rate of tax is levied on the gross receipts derived by these retailers from services rendered in engaging in any of the occupations or businesses named in this subdivision. The tax imposed by this subdivision does not apply to receipts derived from coin, token, or card-operated washing machines, extractors, and dryers. The tax imposed by this subdivision does not apply to gross receipts derived from services performed for resale by a retailer that pays the tax on the total gross receipts derived from the services. Repealed by Session Laws 2013-316, s. 4.1(c), effective July 1, 2014, and applicable to gross receipts billed on or after July 1, 2014. A person who sells tangible personal property at a specialty market or other event, other than the person's own household personal property, is considered a retailer under this Article. A tax at the general rate of tax is levied on the sales price of each article sold by the retailer at the specialty market or other event. The term "specialty market" has the same meaning as defined in G.S. 66-250. The combined general rate applies to the gross receipts derived from providing telecommunications service and ancillary service, including any separately stated charges billed to a customer for repair, maintenance, and installation services or a contribution in aid of construction. A person who provides telecommunications service or ancillary service is considered a retailer under this Article. These services are taxed in accordance with G.S. 105-164.4C. The general rate applies to the gross receipts derived from the sale or recharge of prepaid telephone calling service. The tax applies regardless of whether tangible personal property, such as a card or a telephone, is transferred. The tax applies to a service that is sold in conjunction with prepaid wireless calling service. Prepaid telephone calling service is taxable at the point of sale instead of at the point of use and is sourced in accordance with G.S. 105-164.4B. Prepaid telephone calling service taxed under this subdivision is not subject to tax as a telecommunications service. Repealed by Session Laws 1998-212, s. 29A.1(a), effective May 1, 1999. The combined general rate applies to the gross receipts derived from providing video programming to a subscriber in this State, including any separately stated charges billed to a customer for repair, maintenance, and installation services or a contribution in aid of construction. A cable service provider, a direct-to-home satellite service provider, and any other person engaged in the business of providing video programming is considered a retailer under this Article. The general rate applies to the gross receipts derived from providing satellite digital audio radio service. For services received by a mobile or portable station, the service is sourced to the subscriber's business or home address. A person engaged in the business of providing satellite digital audio radio service is a retailer under this Article. Repealed by Session Laws 2019-169, s. 3.2, effective July 26, 2019. The combined general rate applies to the sales price of antique spirituous liquor and spirituous liquor other than mixed beverages. As used in this subdivision, the terms "antique spirituous liquor", "spirituous liquor", and "mixed beverage" have the meanings provided in G.S. 18B-101. Repealed by Session Laws 2015-259, s. 4.2(b), effective October 1, 2015, and applicable to sales made on or after that date. The combined general rate applies to the gross receipts derived from sales of electricity and piped natural gas, including any separately stated charges billed to a customer for repair, maintenance, and installation services or a contribution in aid of construction. The general rate of tax applies to the gross receipts derived from an admission charge to an entertainment activity. Gross receipts derived from an admission charge to an entertainment activity are taxable in accordance with G.S. 105-164.4G. The general rate of tax applies to the sales price of or the gross receipts derived from a service contract. A service contract is taxed in accordance with G.S. 105-164.4I. The general rate of tax applies to the sales price of or gross receipts derived from a prepaid meal plan. A bundle that includes a prepaid meal plan is taxable in accordance with G.S. 105-164.4D. Repealed by Session Laws 2017-204, s. 2.2. For effective date and applicability, see Editor's note. , (14a) Expired pursuant to Session Laws 2014-39, s. 1(e), effective July 1, 2015. The combined general rate applies to the gross receipts derived from the sale of aviation gasoline and jet fuel. The general rate applies to the sales price of or the gross receipts derived from repair, maintenance, and installation services for real property and generally includes any tangible personal property or certain digital property that becomes a part of or is applied to a purchaser's property. A mixed transaction contract and a real property contract are taxed in accordance with G.S. 105-164.4H. A property management contract is taxable in accordance with G.S. 105-164.4K. The tax levied in this section shall be collected from the retailer and paid by him at the time and in the manner as hereinafter provided. A person engaging in business as a retailer shall pay the tax required on the net taxable sales of the business at the rates specified when proper books are kept showing separately the gross proceeds of taxable and nontaxable sales of items subject to tax under subsection (a) of this section in a form that may be accurately and conveniently checked by the Secretary or the Secretary's duly authorized agent. If the records are not kept separately, the tax shall be paid on the gross sales of the business and the exemptions and exclusions provided by this Article are not allowed. The tax levied in this section is in addition to all other taxes whether levied in the form of excise, license, privilege, or other taxes. The requirements of this subsection apply to facilitators liable for tax under this Article. Certificate of Registration. - Before a person may engage in business as a retailer or a wholesale merchant in this State, the person must obtain a certificate of registration from the Department in accordance with G.S. 105-164.29. A facilitator that is liable for tax under this Article must obtain a certificate of registration from the Department in accordance with G.S. 105-164.29. History (1957, c. 1340, s. 5; 1959, c. 1259, s. 5; 1961, c. 826, s. 2; 1963, c. 1169, ss. 3, 11; 1967, c. 1110, s. 6; c. 1116; 1969, c. 1075, s. 5; 1971, c. 887, s. 1; 1973, c. 476, s. 193; c. 1287, s. 8; 1975, c. 752; 1977, c. 903; 1977, 2nd Sess., c. 1218; 1979, c. 17, s. 1; c. 22; c. 48, s. 1; c. 527, s. 1; c. 801, s. 73; 1981, c. 984, ss. 1, 2; 1981 (Reg. Sess., 1982), cc. 1207, 1273; 1983, c. 510; c. 713, ss. 89, 93; c. 805, ss. 1, 2; 1983 (Reg. Sess., 1984), c. 1065, ss. 1, 2, 4; c. 1097, ss. 6, 13; 1985, c. 704; 1985 (Reg. Sess., 1986), c. 925; c. 1005; 1987, c. 557, ss. 4, 5; c. 800, ss. 2, 3; c. 854, s. 1; 1987 (Reg. Sess., 1988), c. 1044, s. 4; 1989, c. 692, ss. 3.1, 3.3, 8.4(8); c. 770, s. 74.4; 1989 (Reg. Sess., 1990), c. 813, ss. 14, 15; 1991, c. 598, s. 5; c. 689, s. 311; c. 690, s. 1; 1993, c. 372, s. 1; c. 484, s. 2; 1995, c. 17, s. 6; c. 477, s. 1; 1996, 2nd Ex. Sess., c. 13, ss. 1.1, 9.1, 9.2; 1997-475, s. 1.1; 1998-22, s. 5; 1998-55, ss. 8, 14; 1998-98, ss. 13.2, 48(a), (b); 1998-121, ss. 3, 5; 1998-197, s. 1; 1998-212, s. 29A.1(a); 1999-337, ss. 29, 30; 1999-360, s. 3(a), (b); 1999-438, s. 1; 2000-140, s. 67(a); 2001-424, ss. 34.13(a), 34.17(a), 34.23(b), 34.25(a); 2001-430, ss. 3, 4, 5; 2001-476, ss. 17(b)-(d), (f); 2001-487, ss. 67(b), 122(a)-(c); 2002-16, s. 4; 2003-284, s. 38.1; 2003-400, s. 15; 2004-110, ss. 6.1, 6.2, 6.3; 2005-144, s. 9.1; 2005-276, ss. 33.1, 33.4(a), (b); 2006-33, ss. 2, 11; 2006-66, ss. 24.1(a), (b), (c), 24.19(a), (b); 2006-151, s. 3; 2007-145, s. 9(a); 2007-323, ss. 31.2(a), (b), 31.16.3(h), 31.16.4(g); 2007-397, s. 10(a)-(f); 2009-451, s. 27A.2(b), (e); 2010-31, s. 31.6(a); 2010-123, s. 10.2; 2011-330, s. 16; 2013-316, ss. 3.1(a), 4.1(c), (e), 5(b), 6(b); 2013-414, ss. 9, 40; 2014-3, ss. 4.1(b), 5.1(a), (f), 6.1(b), 7.1(b), 8.1(a), 14.8; 2014-39, s. 1(a); 2015-6, s. 2.1(b); 2015-98, s. 1(h); 2015-241, s. 32.18(b); 2015-259, ss. 4.1(b), 4.2(b); 2016-92, s. 2.3; 2016-94, s. 38.5(e); 2017-204, s. 2.2; 2018-5, s. 38.5(c); 2019-169, ss. 3.2, 3.4(a), 3.9(d); 2019-246, s. 7(a); 2020-58, s. 3.4.) Editor's Note. - Session Laws 1998-121, s. 2, effective August 27, 1998, and applicable to taxes payable on or after July 1, 1998, repealed "Part 2 of Division II of Article 5 of Chapter 105 ." This act probably intended to repeal G.S. 105-164.5 , which was the only section in Part 2 of Division II of Article 5. Effective August 14, 1998, Session Laws 1998-98, ss. 48(a) and (b) to 54, merged G.S. 105-164.4 to 105-164.12B into Division II, redesignated the Divisions of Article 5 as Part 1 to 8 with former Division II as Part 2 (G.S. 105-164.4 to 105-164.12B). Subsequently 1998-217, s. 59, effective October 31, 1998, rewrote 1998-121, s. 2 to refer only to G.S. 105-164.5 . Session Laws 2001-424, ss. 34.17(a) and 34.23(b) both added a subdivision (a)(6) to this section. The subdivision added by s. 34.23(b) has been renumbered (a)(7) at the direction of the Revisor of Statutes. Session Laws 2001-424, s. 34.13(a), effective October 16, 2001, and applicable to sales made on or after that date, substituted "four and one-half percent (4 1 / 2 %)" for "four percent" in the introductory language of subsection (a). Session Laws 2001-424, s. 34.13(b), provides: "The provisions of this section [s. 34.13 of Session Laws 2001-424] increasing the general rate of State sales tax do not apply to construction materials purchased to fulfill a lump-sum or unit-price contract entered into or awarded before the effective date of the increase or entered into or awarded pursuant to a bid made before the effective date of the increase when the construction materials would otherwise be subject to the increased rate of tax provided under this section [s. 34.13 of Session Laws 2001-424]." Session Laws 2001-424, s. 34.13(c), which amended the introductory language in subsection (a), as amended by Session Laws 2003-284, s. 38.1, as amended by Session Laws 2005-144, s. 9.1, as amended by Session Laws 2005-276, s. 33.1, as amended by 2006-66, s. 24.1(a), provides: "This section [s. 34.13 of Session Laws 2001-424] becomes effective October 16, 2001, and applies to sales made on or after that date. This section does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this section before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Session Laws 2006-66, s. 24.1(a), deleted the second sentence, which read: "This section is repealed effective for sales made on or after July 1, 2007." Session Laws 2001-424, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2001'." Session Laws 2001-424, s. 36.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2001-2003 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2001-2003 fiscal biennium." Session Laws 2001-424, s. 36.5 is a severability clause. Session Laws 2001-476, s. 17(f), as amended by Session Laws 2001-487, s. 122(b) and (c), effective July 1, 2005, and applicable to sales made on or after that date, rewrote the table in subdivision (a)(1g)b. Session Laws 2001-476, s. 17(g), as amended by Session Laws 2001-487, s. 122(c), provides: "Subsections (b) and (c) of this section become effective January 1, 2002, and apply to sales made on or after that date. Subsection (f) of this section becomes effective July 1, 2005, and applies to sales made on or after that date. The remainder of this section is effective when it becomes law." Session Laws 2003-284, s. 48.1, provides: "Parts 32 through 47 of this act do not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by those parts before the effective date of its amendment or repeal; nor do they affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Session Laws 2003-284, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2003'." Session Laws 2003-284, s. 49.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2003-2005 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2003-2005 fiscal biennium." Session Laws 2003-284, s. 49.5 is a severability clause. Session Laws 2004-110, s. 6.4, provided for the expiration of subdivision (a)(1h) for sales made on or after October 1, 2007. Session Laws 2004-110, s. 8.1, provides: "This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does this act affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Session Laws 2004-110, s. 6.2, reenacted subdivision (a)(1f)b, which had been repealed by Session Laws 2001-476, s. 17(b), effective January 1, 2002, and applicable to sales made on or after that date. Session Laws 2007-397, s. 15, contains a severability clause. Session Laws 2009-451, s. 27A.2(a), provides: "Notwithstanding G.S. 105-164.4(a) , the general rate of tax for sales made on or after September 1, 2009, and before October 1, 2009, is five and one-half percent (5.5%)." Session Laws 2009-451, s. 27A.2(e), provides: "This section does not apply to construction materials purchased to fulfill a lump-sum or unit-price contract entered into or awarded before the effective date of the increase or entered into or awarded pursuant to a bid made before the effective date of the increase when the construction materials would otherwise be subject to the increased rate of tax provided in this section." Session Laws 2009-451, s. 27A.2(f), as amended by Session Laws 2013-414, s. 51, provides: "Subsections (a) and (e) of this section are effective when they become law. The remainder of this section becomes effective October 1, 2009. Subsection (b) applies to sales made on or after October 1, 2009, and subsections (c) and (d) apply to distributions for months beginning on or after October 1, 2009. Subsections (b) through (d) of this section expire July 1, 2011. The general State rate of tax in effect on or after July 1, 2011, applies to gross receipts received on or after July 1, 2011, pursuant to a lease or rental agreement entered into during the period September 1, 2009, through June 30, 2011, for a definite, stipulated period of time. This section does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this section before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Session Laws 2009-451, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2009'." Session Laws 2009-451, s. 28.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2009-2011 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2009-2011 fiscal biennium." Session Laws 2009-451, s. 28.5 is a severability clause. Session Laws 2009-575, s. 22, provides: "If Senate Bill 202, 2009 Regular Session, becomes law, then a retailer is not liable for an overcollection or undercollection of sales tax if the retailer has made a good faith effort to comply with the law and collect the proper amount of tax and has, due to the change under Section 27A.2 of Senate Bill 202, 2009 Regular Session, in the rate of tax imposed under G.S. 105-164.4(a) , overcollected or undercollected the amount of sales tax that is due. This subsection applies only to the period beginning September 1, 2009, and ending October 1, 2009." Senate Bill 202 is Session Laws 2009-451. Session Laws 2010-31, s. 31.6(g), stated, in part, in its prefatory language that "This act becomes effective January 1, 2011." The prefatory language was amended by Session Laws 2010-123 s. 10.2, to read "This section becomes effective January 1, 2011." Session Laws 2010-31, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2010'." Session Laws 2010-31, s. 32.6 is a severability clause. Session Laws 2011-330, s. 23, provides: "A facilitator is not liable for an overcollection or undercollection of sales tax or local occupancy tax if the facilitator has made a good faith effort to comply with the law and collect the proper amount of tax as the result of the change under Section 31.6 of S.L. 2010-31 regarding a facilitator's collection and remittance obligations imposed under G.S. 105-164.4(a)(3) , 153A-155(c), and 160A-215(c). This applies only to the period beginning January 1, 2011, and ending April 1, 2011." Subdivision (a)(16) was enacted as subdivision (a)(15) by Session Laws 2015-241, s. 32.18(b). It has been redesignated at the direction of the Revisor of Statutes. Session Laws 2015-6, s. 2.4(a), provides: "The purpose of this section is to clarify the intent of the 2013 Session of the General Assembly that the Utilities Commission must adjust the rate for sales of electricity, piped natural gas, and water and wastewater services to reflect all of the tax changes as enacted in S.L. 2013-316." Session Laws 2015-6, s. 2.4(c), provides: "The Utilities Commission must order a utility to add interest to money refunded to its customers for refunds resulting from the reduction of the corporate income tax rate effective for taxable years beginning on or after January 1, 2014. Refunds subject to interest shall not include any amounts to be refunded arising from excess deferred income taxes due to the reduction in the corporate income tax rate effective for taxable years beginning on or after January 1, 2014. The interest rate applied to the refund must be set in accordance with G.S. 62-130 ." Session Laws 2015-98, s. 1(i), provides: "No later than September 1, 2015, the ABC Commission shall establish and adopt temporary rules to implement the provisions of this section." Session Laws 2015-98, s. 1(j), made the amendment to subdivision (a)(7) by Session Laws 2015-98, s. 1(h), effective upon adoption of rules pursuant to Session Laws 2015-98, s. 1(i). The Revisor of Statutes has been informed that these temporary rules have been adopted. Session Laws 2015-241, s. 32.18(b), added a new subdivision (a)(15), effective March 1, 2016. Session Laws 2015-259, s. 4.1(b), also added a new subdivision (a)(15), effective January 1, 2016. At the direction of the Revisor of Statutes the subdivision added by Session Laws 2015-241, s. 32.18(b), has been redesignated as subdivision (a)(16). Session Laws 2015-241, s. 32.18(h), made subdivision (a)(16) of this section, as added by Session Laws 2015-241, s. 32.18(b), applicable to sales occurring on or after March 1, 2016 and to gross receipts derived from repair, maintenance, and installation services provided on or after March 1, 2016. Session Laws 2015-241, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2015.'" Session Laws 2015-241, s. 33.6, is a severability clause. Session Laws 2015-259, s. 4.1(f), provides: "Subsections (a) through (d) of this section become effective January 1, 2016, and apply to sales made on or after that date. The remainder of this section is effective when this act becomes law." Session Laws 2015-259, s. 4.2(g), provides: "This Part becomes effective October 1, 2015, and applies to sales made on or after that date." Session Laws 2016-94, s. 38.5(a), provides: "A retailer is not liable for an undercollection of sales or use tax as a result of the changes made under Section 32.18 of S.L. 2015-241 and under Part V of S.L. 2015-259 if the retailer made a good-faith effort to comply with the law and collect the proper amount of tax. This applies only to the period beginning March 1, 2016, and ending December 31, 2016." Session Laws 2016-94, s. 38.5( l ), provides: "The Department of Revenue must issue written guidance on the implementation of the sales tax changes imposed by this act by November 15, 2016." Session Laws 2016-94, s. 38.5(q) made the amendments to this section by Session Laws 2016-94, s. 38.5(d) applicable to sales made on or after January 1, 2017. Session Laws 2016-94, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2016.'" Session Laws 2016-94, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2016-2017 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2016-2017 fiscal year." Session Laws 2016-94, s. 39.7, is a severability clause. Session Laws 2017-204, s. 2.13, provides: "Except as otherwise provided, Sections 2.1 through 2.8 of this part become effective retroactively to January 1, 2017, and apply to sales and purchases made on or after that date. Any amendments made in Sections 2.1 through 2.8 of this part that increase sales or use tax liability are effective when this act becomes law. The remainder of this part is effective when it becomes law." Session Laws 2017-204, s. 7.1, is a severability clause. Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Session Laws 2019-169, s. 3.9(g), as amended by Session Laws 2019-246, s. 7(a), made the amendment to subdivision (a)(16) by Session Laws 2019-169, s. 3.9(d), effective July 26, 2019, and further provided: "The provisions of G.S. 105-164.15 A apply to the implementation of this change as if it is a decrease in the tax rate.” Effect of Amendments. - Session Laws 2003-400, s. 15, effective January 1, 2004 and applicable to sales of modular homes on and after that date, added subdivision (a)(8). Session Laws 2004-110, ss. 6.1, 6.2 and 6.3, effective October 1, 2004, and applicable to sales of electricity made on or after that date, repealed subdivision (a)(1g); reenacted subdivision (a)(1f)b; and added subdivision (1h). See Editor's note for expiration of subdivision (a)(1h). Session Laws 2005-276, s. 33.4(a), effective October 1, 2005, and s. 33.4(b), effective January 1, 2006, in subdivision (a)(1b), substituted "aircraft or boat" for "aircraft, boat, railway car, or locomotive"; deleted subdivisions (a)(1c) through (a)(1e); in subdivision (a)(4c) and (a)(7), substituted "combined general rate" for "rate of six percent (6%)"; and rewrote subdivision (a)(6); and added subdivision (a)(6a). Session Laws 2006-33, s. 2, effective January 1, 2007, in subdivision (a)(4c), inserted "service and ancillary" preceding "service" in the first sentence, and "or ancillary service" in the second sentence and rewrote the last sentence; and added the third sentence in subdivision (a)(4d). Session Laws 2006-33, s. 11, effective July 1, 2006, and applicable to purchases made on or after that date, rewrote subdivision (a)(8). Session Laws 2006-66, s. 24.1(b), effective December 1, 2006, and applies to sales made on or after that date, substituted "four and one-quarter percent (4.25%)" for "four and one half percent (4 1/2%)" in the introductory language of subsection (a). Session Laws 2006-66, s. 24.1(c), as amended by Session Laws 2007-145, s. 9(a), effective July 1, 2007, and applicable to sales made on or after that date, substituted "four percent (4%)" for "four and one quarter percent (4.25%)" in the introductory language of subsection (a). The amendment to subsection (a) made by Session Laws 2006-66, s. 24.1(c), was repealed by Session Laws 2007-323, s. 31.2(a), (b), effective July 31, 2007. Session Laws 2006-66, s. 24.19(a), effective July 1, 2007, and applicable to sales made on or after that date, repealed subdivision (a)(1f)b. Session Laws 2006-66, s. 24.19(b), effective July 1, 2007, and applicable to sales made on or after that date, added new subdivision (a)(1i). Session Laws 2006-151, s. 3, effective January 1, 2007, in subdivision (a)(6), substituted "video programming" for "any of the following broadcast services" in the first sentence, and rewrote the second sentence, which read: "A person engaged in the business of providing any of these services is considered a retailer under this Article: a. Direct-to-home satellite service. b. Cable service." Session Laws 2007-323, s. 31.16.3(h), effective October 1, 2008, and applicable to sales occurring on or after October 1, 2008, substituted "four and one-half percent (4.5%)" for "four and one quarter percent (4.25%)" at the end of the introductory language of subsection (a). Session Laws 2007-323, s. 31.16.4(g), effective October 1, 2009, and applicable to sales occurring on or after October 1, 2009, substituted "four and three-quarters percent (4.75%)" for "four and one half percent (4.5%)" at the end of the introductory language of subsection (a). Session Laws 2007-397, s. 10(a)-(c), effective October 1, 2007, and applicable to sales occurring on or after that date, repealed subdivision (a)(1i); rewrote subdivision (a)(1f); and added subdivision (a)(1j). Session Laws 2007-397, s. 10(d), effective July 1, 2008, and applicable to sales occurring on or after that date, substituted "one and four-tenths percent (1.4%)" for "one and eight-tenths percent (1.8%)" in subdivision (a)(1j). Session Laws 2007-397, s. 10(e), effective July 1, 2009, and applicable to sales occurring on or after that date, substituted "eight-tenths percent (0.8%)" for "one and four-tenths percent (1.4%)" in subdivision (a)(1j). Session Laws 2007-397, s. 10(f), effective July 1, 2010, and applicable to sales occurring on or after that date, repealed subdivision (a)(1j). Session Laws 2009-451, s. 27A.2(b), effective October 1, 2009, and applicable to sales made on or after that date, and expiring July 1, 2011, substituted "five and three-quarters percent (5.75%)" for "four and three-quarters percent (4.75%)" in the introductory language of subsection (a). Session Laws 2009-451, s. 27A.3(e), effective January 1, 2010, and applicable to sales made on or after that date, added subdivision (a)(6b). Session Laws 2010-31, s. 31.6(a), as amended by Session Laws 2010-123, s. 10.2, effective January 1, 2011, and applicable to gross receipts derived from the rental of an accommodation that a consumer occupies or has the right to occupy on or after that date, rewrote subdivision (a)(3). Session Laws 2011-330, s. 16, effective June 27, 2011, in the first paragraph of subdivision (a)(3), inserted the clause (i) and (ii) designations, added clause (iii), and made a minor stylistic change. Session Laws 2013-316, ss. 3.1(a), 5(b), and 6(b), effective January 1, 2014, in subdivision (a)(1a), substituted "general rate" for "rate of two percent (2%)" and deleted the second and third sentences; substituted "general rate" for "rate of two and one-half percent (2.5%)" in subdivision (a)(8); and added subdivisions (a)(10) and (a)(11). For applicability, see editor's notes. Session Laws 2013-316, s. 4.1(c), (e), effective July 1, 2014, repealed subdivisions (a)(1f) and (a)(4a) and added subdivision (a)(9). For applicability, see editor's note. Session Laws 2013-414, ss. 9 and 40, effective August 23, 2013, in the third paragraph of subdivision (a)(3), deleted "within three business days of receiving the notice" following "facilitator is completed and," and added "no later than 10 days after the end of each calendar month" at the end of the third sentence; and, in the introductory language of subdivision (a)(6b), inserted "sales price of" and "that is sold at retail and" in the first sentence. Session Laws 2014-3, s. 4.1(b), effective May 29, 2014, added subdivision (a)(12). See Editor's note for applicability. Session Laws 2014-3, s. 5.1(a), effective May 29, 2014, in subsection (a), inserted the present second sentence in the introductory paragraph, and rewrote subdivision (a)(10). See Editor's note for applicability. Session Laws 2014-3, s. 6.1(b), effective October 1, 2014, in subsection (a)(11), inserted "or the gross receipts derived from" in the first sentence and added the last sentence. See Editor's note for applicability. Session Laws 2014-3, s. 7.1(b), effective January 1, 2015, added subdivision (a)(13). See Editor's note for applicability. Session Laws 2014-3, s. 8.1(a), effective June 1, 2014, in the introductory language of subsection (a), in the first sentence, deleted "following" preceding "percentage rates" and substituted "listed in this subsection" for "as appropriate", and added the last sentence. See Editor's note for applicability. Session Laws 2014-3, s. 14.8, effective May 29, 2014, in subsection (a), inserted "engaged in business in the State" in the first sentence of the first paragraph, inserted "or other event" twice in subdivision (a)(4b), and rewrote the first sentence in subdivision (a)(4d); rewrote subsection (b); in subsection (c), inserted "in this State" in the first sentence, and added the second sentence; and made a minor stylistic change. Session Laws 2014-39, s. 1(a), added subdivisions (a)(14) and (a)(14a). See Editor's note, for effective date, applicability, and expiration. Session Laws 2015-98, s. 1(h), inserted "antique spirituous liquor and" in the first sentence, and inserted "antique spirituous liquor" and made related changes in the second sentence. For effective date, see editor's notes. Session Laws 2015-241, s. 32.18(b), effective March 1, 2016, added subdivision (a)(15). For applicability, see editor's note. Session Laws 2015-259, s. 4.1(b), added subdivision (a)(15). For effective date and applicability, see Editor's note. Session Laws 2015-259, s. 4.2(b), rewrote subdivision (a)(1a), substituted "the boat" for "the item" in the first sentence of subdivision (a)(1b), and deleted subdivision (a)(8), which read: "The general rate applies to the sales price of each modular home sold at retail, including all accessories attached to the modular home when it is delivered to the purchaser. The sale of a modular home to a modular homebuilder is considered a retail sale. A person who sells a modular home at retail is allowed a credit against the tax imposed by this subdivision for sales or use tax paid to another state on tangible personal property incorporated in the modular home. The retail sale of a modular home occurs when a modular home manufacturer sells a modular home to a modular homebuilder or directly to the end user of the modular home." For effective date and applicability, see Editor's note. Session Laws 2016-92, s. 2.3, effective July 11, 2016, added "and certain facilitators" to the section heading; added the last sentence in subsection (b); and substituted "under this Article" for "under G.S. 105-164.4 F" in subsection (c). Session Laws 2016-94, s. 38.5(e), effective January 1, 2017, added the last sentence in subdivision (a)(1); in the first sentence of subdivision (a)(13), substituted "an item or service subject to tax under this Article" for "tangible personal property" and substituted "or to fulfill a real property contract" for "in erecting structures, building on, or otherwise improving, altering, or repairing real property"; and added "and includes any tangible to a purchaser's property that becomes a part of or is applied to a purchaser's property" at the end of subdivision (16). See editor's note for applicability. Session Laws 2017-204, s. 2.2, inserted the second sentence in subdivision (a)(1); added "no matter that the modular home may be used to fulfill a real property contract" at the end of the first sentence of sub-subdivision (a)(1a)b.; deleted former subdivision (a)(13), which concerned the general rate of tax; and, in subdivision (a)(16), inserted "generally" in the first sentence, and added the last sentence. For effective date and applicability, see editor's note. Session Laws 2018-5, s. 38.5(c), effective June 12, 2018, in subdivision (a)(1), added the third sentence; in subdivision (a)(1a), in the introductory paragraph, substituted "purchaser, and to the sales price of or the gross receipts derived from repair, maintenance, and installation services for each of the following items. The items taxable under this subdivision are as follows:" for "purchaser:"; in sub-subdivision (a)(1a)c., added the last sentence; in subdivision (a)(1b), added the last sentence; in subdivision (a)(6b), in the introductory paragraph, added the third sentence; and in subdivision (a)(16), added "for real property" in the first sentence. Session Laws 2019-169, ss. 3.2, 3.4(a), effective July 26, 2019, inserted "including any separately stated charges billed to a customer for repair, maintenance, and installation services or a contribution in aid of construction" in subdivisions (4c), (6) and (9); rewrote subdivision (1); substituted "to the purchaser" for "to the purchaser, and to the sales price of or the gross receipts derived from repair, maintenance, and installation services for each of the following items. The items taxable under this subdivision are as follows" in the introductory paragraph of subdivision (1a); deleted the former last sentence of sub-subdivision (1a)c., which read: "The maximum tax does not apply to the sales price of or gross receipts derived from repair, maintenance, and installation services, but the use tax exemption in G.S. 105-164.27 A(a3) may apply to these services."; deleted the former last sentence of subdivision (1b), which read: "The maximum tax does not apply to the sales price of or gross receipts derived from the sales price of or gross receipts derived from repair, maintenance, and installation services, but the use tax exemption in G.S. 105-164.27 A(a3) may apply to these services."; deleted subdivision (6b); and inserted "certain" in subdivision (16). Session Laws 2019-169, s. 3.9(d), in subdivision (a)(16), inserted "certain" in the first sentence and added the last sentence. For effective date and applicability, see editor's note. Session Laws 2020-58, s. 3.4, effective June 30, 2020, added the last sentence in sub-subdivision (a)(1)b. Legal Periodicals. - For article, "Transferring North Carolina Real Estate Part I: How the Present System Functions," see 49 N.C.L. Rev. 413 (1971). For survey of 1979 tax law, see 58 N.C.L. Rev. 1548 (1980). For survey of 1982 law on taxation, see 61 N.C.L. Rev. 1217 (1983). See legislative survey, 21 Campbell L. Rev. 323 (1999). For article, "A Time for Action: Reforming the North Carolina Tax Code," see 88 N.C.L. Rev. 1A (2010). For article, "Constitutional Threats in the E-Commerce Jungle: First Amendment and Dormant Commerce Clause Limits on Amazon Laws and Use Tax Reporting Statutes," see 89 N.C.L. Rev. 2011 (2011).