GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

S	1 

SENATE BILL 183

Short Title:  Sales Tax License Duration.	(Public)
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Sponsors: Senators Kerr, Plexico, Seymour, and Winner of Buncombe.
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Referred to:  Finance.
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February 17, 1993

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT A SALES TAX LICENSE IS VOID IF THE RETAILER REPORTS NO SALES FOR EIGHTEEN MONTHS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.4(c) reads as rewritten:
"(c)	Any person who engages in any business for which a privilege tax is imposed by this Article shall apply for and obtain from the Secretary upon payment of fifteen dollars ($15.00) a license to engage in and conduct the business upon the condition that the person shall pay the tax accruing to the State under this Article; the person shall thereby be duly licensed and registered to engage in the business.  
A license issued under this subsection shall be a continuing license until it becomes void or is revoked for failure to comply with the provisions of this Article.  A license issued under this section to a person, other than a person who makes only wholesale sales or only exempt sales, becomes void if, for a period of eighteen months, the license holder files no return or files returns showing no sales.
A retailer who sells tangible personal property at a flea market shall conspicuously display the retailer's sales tax license when making sales at the flea market."
Sec. 2.  This act becomes effective July 1, 1993.