North Carolina § 105-164 - 42B. Definitions.
Full text of North Carolina North Carolina General Statutes § 105-164 — 42B. Definitions., with citation guidance and answers to common questions.
§ 105-164. 42B. Definitions.
The following definitions apply in this Part: Agreement. - Streamlined Agreement, as defined in G.S. 105-164.3. Certified automated system. - Software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. Certified service provider. - An agent certified jointly by the states that are signatories to the Agreement to perform all of the seller's sales tax functions. Member state. - A state that has entered into the Agreement. Person. - Defined in G.S. 105-228.90. Sales tax. - The tax levied in G.S. 105-164.4. Seller. - A person making sales, leases, or rentals of personal property or services. State. - The term "this State" means the State of North Carolina. Otherwise, the term "state" means any state of the United States and the District of Columbia. Use tax. - The tax levied in G.S. 105-164.6. History (2001-347, s. 1.3; 2005-276, ss. 33.16, 33.31.) Editor's Note. - Session Laws 2001-347, s. 3.1, as amended by Session Laws 2003-416, s. 13, provided for a January 1, 2006, contingent expiration date. However, Session Laws 2005-276, s. 33.31, amended Session Laws 2001-347, s. 3.1, as amended by Session Laws 2003-416, s. 13 to read: "Part 1 of this act [which enacted Part 7A of Article 5 of Chapter 105 ] is effective when it becomes law [August 8, 2001]." Effect of Amendments. - Session Laws 2005-276, s. 33.16, effective October 1, 2005, rewrote subdivision (1).
Frequently Asked Questions About North Carolina § 105-164
What does North Carolina General Statutes § 105-164 cover?
Section 105-164 ("42B. Definitions.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-164?
A common citation format is "North Carolina General Statutes § 105-164" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-164 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.