A BILL TO BE ENTITLED
AN ACT to provide for a study by the revenue laws study committee regarding the click‑through provision and a remote retailer's obligation to collect sales tax based on affiliate contracts with North carolina residents.
The General Assembly of North Carolina enacts:
SECTION 1.  The Revenue Laws Study Committee may study the click‑through provision and a remote retailer's obligation to collect sales tax based on affiliate contracts with North Carolina residents.  The Committee may report on this issue, including any recommendations or legislative proposals, to the 2012 Regular Session of the 2011 General Assembly upon its convening.
SECTION 2.  This act is effective when it becomes law.