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S 0081 - Sales Tax Economic Nexus For Remote Sales

Tracking Level: High
Sponsor: Wyatt Tucker (R)
Last Action: 6/29/2018 - Re-ref Com On Rules, Calendar, and Operations of the House
Senate Committee: Fin
House Committee: Fin
Assigned To:
Taxation & FinanceNext Bill

Staff Analysis of the Legislation

 NCLM Goal

Expands the state sales tax levy to remote (online) sellers if the retailer sold more than $100,000/year or had more than 200 separate transactions.

If passed into law, this bill would partially achieve an NCLM goal that seeks collection of the state sales tax on online purchases of goods sold by vendors without a physical presence in the state. (version 1)

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text