§ 66-252. Display and possession of certificate of registration. - North Carolina Statutes

§66‑252.  Display and possession of certificate of registration.

(a)        When Required. – Aperson who sells tangible personal property at a specialty market, other thanthe person's own household personal property, is considered a retailer underG.S. 105‑164.4 and must obtain a certificate of registration from theDepartment of Revenue before the person may engage in business. An itinerantmerchant must keep the merchant's certificate of registration conspicuously andprominently displayed, so as to be visible for inspection by patrons of theitinerant merchant at the places or locations at which the goods are to be soldor offered for sale. A peddler must carry the peddler's certificate ofregistration when the peddler offers goods for sale and must produce thecertificate upon the request of any customer, State or local revenue agent, orlaw enforcement agent. A specialty market vendor must keep the certificate ofregistration conspicuously and prominently displayed, so as to be visible forinspection by patrons of the specialty market vendor at the places or locationsat which the goods are to be sold or offered for sale. A specialty marketoperator must have its certificate of registration, if any, available forinspection during all times that the specialty market is open and must produceit upon the request of any customer, State or local revenue agent, or lawenforcement agent.

(b)        Compliance. – Therequirement that a certificate of registration be displayed is satisfied if thevendor displays either of the following:

(1)        A copy of thecertificate.

(2)        Evidence that thecertificate has been applied for and the applicable registration fee has beenpaid within 30 days before the date the certificate was required to bedisplayed. (1996, 2nd Ex. Sess., c. 14, s. 24; 1998‑121, s.6.)