GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	2 

HOUSE BILL 2334
Committee Substitute Favorable 7/12/90

Short Title:  Mail Order Sales Tax Study.	(Public)
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Sponsors:
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Referred to:  
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June 6, 1990

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE REVENUE LAWS STUDY COMMISSION TO STUDY THE CONSTITUTIONALITY OF THE SALES AND USE TAX ON CERTAIN MAIL ORDER SALES, ITS EFFECT ON INTERSTATE TRADE, AND OTHER RELEVANT MATTERS.
Whereas, the Legislative Research Commission has been authorized by the 1977, 1979, 1981, 1983, 1985, 1987, and 1989 General Assemblies to conduct a study of the revenue laws of North Carolina; and
Whereas, since 1977 the committee appointed by the Legislative Research Commission to study the revenue laws has recommended many changes in the revenue laws in the committee's attempt to improve these laws; and
Whereas, the Revenue Laws Study Committee has proved to be an excellent forum for both taxpayers and tax administrators to present their complaints with existing law and make suggestions to improve the law; and
Whereas, the 1987 General Assembly enacted legislation which authorized the State to collect sales and use taxes from out-of-state retailers who make mail order sales to residents of the State under certain conditions; Now, therefore,
The General Assembly of North Carolina enacts:
Section 1.  The Legislative Research Commission's Revenue Laws Study Committee shall study the constitutionality of the sales and use tax on certain mail order sales, its effect on interstate trade, and other relevant matters.
Sec. 2.  The Legislative Research Commission may report its findings, together with any suggested legislation, to the 1991 General Assembly.
Sec. 3.  This act is effective upon ratification.