§ 105-471. Retailer to collect sales tax. - North Carolina Statutes

§105‑471.  Retailer to collect sales tax.

Every retailer whose place ofbusiness is in a taxing county shall on and after the levy of the tax hereinauthorized collect the one percent (1%) local sales tax provided by thisArticle.

The tax to be collected underthis Article shall be collected as a part of the sales price of the item oftangible personal property sold, the cost price of the item of tangiblepersonal property used, or as a part of the charge for the rendering of anyservices, renting or leasing of tangible personal property, or the furnishingof any accommodation taxable hereunder. The tax shall be stated and chargedseparately from the sales price or cost price and shall be shown separately onthe retailer's sales record and shall be paid by the purchaser to the retaileras trustee for and on account of the State or county wherein the tax isimposed. It is the intent and purpose of this Article that the local sales anduse tax herein authorized to be imposed and levied by a taxing county shall beadded to the sales price and that the tax shall be passed on to the purchaserinstead of being borne by the retailer. The Secretary of Revenue shall design,print and furnish to all retailers in a taxing county in which he shall collectand administer the tax the necessary forms for filing returns and instructionsto insure the full collection from retailers, and the Secretary may adapt thepresent form used for the reporting and collecting of the State sales and usetax to this purpose. (1971, c. 77, s. 2; 1973, c. 476, s. 193.)