North Carolina § 105-471 - Retailer to collect sales tax.

§ 105-471. Retailer to collect sales tax.

Every person liable for tax in a taxing county shall on and after the levy of the tax herein authorized collect the one percent (1%) local sales tax provided by this Article. A person is required to collect a local use tax on a transaction if a local sales tax does not apply to the transaction in accordance with G.S. 105-164.8(c) . The tax to be collected under this Article shall be collected as a part of the sales price of an item or transaction subject to tax in accordance with G.S. 105-467 . The tax shall be stated and charged separately from the sales price or purchase price and shall be shown separately on the sales record, except as provided in G.S. 105-164.7 , and shall be paid by the purchaser to the person liable for the tax as trustee for and on account of the State or county wherein the tax is imposed. It is the intent and purpose of this Article that the local sales and use tax herein authorized to be imposed and levied by a taxing county shall be added to the sales price and that the tax shall be passed on to the purchaser instead of being borne by the person liable for the tax. The Secretary of Revenue shall design the necessary forms for filing returns and instructions to insure the full collection from a person liable for this tax, and the Secretary may adapt the present form used for the reporting and collecting of the State sales and use tax to this purpose. History (1971, c. 77, s. 2; 1973, c. 476, s. 193; 2016-5, s. 3.7(c); 2017-204, s. 2.9(e); 2018-5, s. 38.5(w).) Editor's Note. - 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. Effect of Amendments. - Session Laws 2016-5, s. 3.7(c), effective May 11, 2016, substituted "purchase price" for "cost price" twice in the second paragraph. Session Laws 2017-204, s. 2.9(e), effective August 11, 2017, added the last sentence of the first paragraph; and rewrote the first sentence in the second paragraph. Session Laws 2018-5, s. 38.5(w), effective June 12, 2018, in the first paragraph, substituted "person liable for tax" for "retailer whose place of business is" in the first sentence, and substituted "A person" for "A retailer" in the second sentence; and in the last paragraph, substituted "the sales record, except as provided in G.S. 105-164.7 , and shall be paid by the purchaser to the person liable for the tax as trustee" for "the retailer's sales record and shall be paid by the purchaser to the retailer as trustee" in the second sentence, substituted "person liable for tax" for "retailer" at the end of third sentence, and in the last sentence, substituted "design the necessary" for "design, print and furnish to all retailers in a taxing county in which he shall collect and administer the tax the necessary" and substituted "from a person liable for this tax" for "from retailers."