§ 105-164.7. Retailer to collect sales tax from purchaser as trustee for State. - North Carolina Statutes

§ 105‑164.7.  Retailerto collect sales tax from purchaser as trustee for State.

The sales tax imposed by thisArticle is intended to be passed on to the purchaser of a taxable item andborne by the purchaser instead of by the retailer. A retailer must collect thetax due on an item when the item is sold at retail. The tax is a debt from thepurchaser to the retailer until paid and is recoverable at law by the retailerin the same manner as other debts. A retailer is considered to act as a trusteeon behalf of the State when it collects tax from the purchaser of a taxableitem.  (1957, c.1340, s. 5; 1973, c. 476, s. 193; 2000‑19, s. 1.3; 2006‑162, s. 7;2009‑451, s. 27A.3(j).)