North Carolina 2017-2018 Session Status: In Committee

SB 715 — Various Changes to the Revenue Laws.

Last action — Withdrawn From Cal

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2017-2018 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

1357 added · 1427 removed

Plain-language change summary

In the latest version of Senate Bill 715, there are several significant changes to how receipts from sales and services are defined for tax purposes. One key addition clarifies that receipts from services directly related to tangible property sold in the state are included, which helps ensure that more business activities are accounted for in state income calculations. Moreover, the updated language specifies how to determine the portion of income for services performed both within and outside the state, allowing for a fairer allocation of taxable income based on where the services are actually provided. These changes aim to create a clearer and more equitable tax framework for businesses operating in the state.

→
Previous
Latest
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2017 S 2 SENATE BILL 715* Finance Committee Substitute Adopted 5/17/18 Short Title:
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2017 S 1 SENATE BILL 715* Short Title:
Senators Tillman and Tucker (Primary Sponsors).
May 17, 2018 A BILL TO BE ENTITLED AN ACT TO MAKE VARIOUS CHANGES TO THE REVENUE LAWS.
Rules and Operations of the Senate May 17, 2018 A BILL TO BE ENTITLED AN ACT TO MAKE VARIOUS CHANGES TO THE REVENUE LAWS.
The purpose of this subdivision is to prevent double *S715-v-2* General Assembly Of North Carolina Session 2017 taxation of income the taxpayer was previously required to include in the calculation of State net income.
The purpose of this subdivision is to prevent double *S715-v-1* General Assembly Of North Carolina Session 2017 taxation of income the taxpayer was previously required to include in the calculation of State net income.
If the taxpayer is insolvent, as defined in section 108(d)(3) of the Code, then the addition required under this subdivision is limited to the amount of discharge of qualified principal residence indebtedness excluded from adjusted gross income under section Page 2 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 108(a)(1)(E)oftheCodethatexceedstheamountofdischargeofindebtedness that would have been excluded under section 108(a)(1)(B) of the Code.
If the taxpayer is insolvent, as defined in section 108(d)(3) of the Code, then the addition required under this subdivision is limited to the amount of discharge of qualified principal residence indebtedness excluded from adjusted gross income under section Page 2 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 108(a)(1)(E)oftheCodethatexceedstheamountofdischargeofindebtedness that would have been excluded under section 108(a)(1)(B) of the Code.
Senate Bill 715*-Second Edition Page 3 General Assembly Of North Carolina Session 2017 SECTION 1.6.
Senate Bill 715*-First Edition Page 3 General Assembly Of North Carolina Session 2017 SECTION 1.6.
Page 4 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 PART II.
Page 4 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 PART II.
In the case of delivery of goods by common carrier or by other means of transportation, including transportation by the purchaser, the place at which the goods are ultimately received after all Senate Bill 715*-Second Edition Page 5 General Assembly Of North Carolina Session 2017 transportation has been completed shall be considered as the place at which the goods are received by the purchaser.
In the case of delivery of goods by common carrier or by other means of transportation, including transportation by the purchaser, the place at which the goods are ultimately received after all Senate Bill 715*-First Edition Page 5 General Assembly Of North Carolina Session 2017 transportation has been completed shall be considered as the place at which the goods are received by the purchaser.
(3) Other sales are in this State if:if any of the following occur:
(3) Other sales are in this State if:
any of the following occur:
orState, and includes receipts from incidental services sold as part of, or in connection with, the sale of tangible personal property in this State.
orState.
Receipts from income-producing activities performed within and without this State are attributed to this State in proportion to the income-producing activities performed in this State to total income-producing activities performed everywhere that generate the sale of service." SECTION 2.4.
For purposes of this subdivision, "receipts from services" includes receipts from services sold as part of, or in connection with, the sale of tangible property located in this State." SECTION 2.4.
Two or more captive insurance companies under common ownership and control are taxed under this section as a single captive Page 6 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 insurance company.
Two or more captive insurance companies under common ownership and control are taxed under this section as a single captive insurance company.
(2) Income taxes imposed by Article 4 of this Chapter.Chapter, subject to the provisions of G.S.
Page 6 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 (2) Income taxes imposed by Article 4 of this Chapter.Chapter, subject to the provisions of G.S.
SECTION 2.7.(a) G.S.
105-130.11(b) reads as rewritten:
"(b) Unrelated Business Income.
– Except as provided in this subsection, an organization described in subdivision (a)(1), (3), (4), (5), (6), (7), (8), or (9) of this section and any organization exempt from federal income tax under the Code is subject to the tax provided in G.S.
105-130.3 on its unrelated business taxable income, as defined in section 512 of the Code, adjusted as provided in G.S.
105-130.5.
The tax does not apply, however, to net income derived from any of the following:
(1) Research performed by a college, university, or hospital.
(2) Research performed for the United States or its instrumentality or for a state or its political subdivision.
(3) Research performed by an organization operated primarily to carry on fundamental research, the results of which are freely available to the general public.3 (4) Amounts paid or incurred by an organization that is exempt from federal income tax under section 501(c)(3) of the Code for a parking facility that would otherwise be included as unrelated business income under Section 512(a)(7) of the Code." SECTION 2.7.(b) This section is effective for taxable years beginning on or after January 1, 2018.
– If a taxpayer's federal taxable income or a federal tax credit that is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the change or correction affects the amount of State tax payable is corrected or otherwise determined by the federal government, payable, the taxpayer must, must file an income tax return reflecting each change or correction from a federal determination within six months after being notified of the correction or final determination by Senate Bill 715*-Second Edition Page 7 General Assembly Of North Carolina Session 2017 the federal government, file an income tax return with the Secretary reflecting the corrected or determined taxableincome.each changeorcorrection.
– If a taxpayer's federal taxable income or a federal tax credit that is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the change or correction affects the amount of State tax payable is corrected or otherwise determined by the federal government, payable, the taxpayer must, must file an income tax return reflecting each change or correction from a federal determination within six months after being notified of the correction or final determination by the federal government, file an income tax return with the Secretary reflecting the corrected or determined taxableincome.each changeorcorrection.
– If a taxpayer's adjusted gross income, filing status, personal exemptions, standard deduction, itemized deductions, or federal tax credit that are changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or competent authority, and the change or correction affects the amount of State tax payable is corrected or otherwise determined by the federal government, payable, the taxpayer must,must file an income tax return reflecting each change or correction from a federal determination within six months afterbeingnotified of thecorrectionorfinal determinationbythe federal government, file an income tax return with the Secretary reflecting the corrected or determined adjusted gross income or federal tax credit that affects the amount of State tax payable.
– If a taxpayer's adjusted gross income, filing status, personal exemptions, standard deduction, itemized deductions, or federal tax credit that are changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or competent authority, and the change or correction affects the amount of State tax payable is Senate Bill 715*-First Edition Page 7 General Assembly Of North Carolina Session 2017 corrected or otherwise determined by the federal government, payable, the taxpayer must,must file an income tax return reflecting each change or correction from a federal determination within six months afterbeingnotified of thecorrectionorfinal determinationbythe federal government, file an income tax return with the Secretary reflecting the corrected or determined adjusted gross income or federal tax credit that affects the amount of State tax payable.
Page 8 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 "§ 105-163.6A.
"§ 105-163.6A.
If the taxpayer does not file the return within the required time, the period for proposing an assessment of any tax due is three years after the date the federal amended return was filed with the Commissioner of Internal Revenue.
If the taxpayer does not file the return within the required time, the period for proposing an assessment of any tax due is Page 8 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 three years after the date the federal amended return was filed with the Commissioner of Internal Revenue.
Senate Bill 715*-Second Edition Page 9 General Assembly Of North Carolina Session 2017 The following definitions apply in this Article:
The following definitions apply in this Article:
Examples include installation of a dishwasher, washing machine, clothes dryer, refrigerator, freezer, microwave, and range, regardless of whether the range is slide-in or drop-in.
Examples include installation of a Senate Bill 715*-First Edition Page 9 General Assembly Of North Carolina Session 2017 dishwasher, washing machine, clothes dryer, refrigerator, freezer, microwave, and range, regardless of whether the range is slide-in or drop-in.
– The gross sales or gross receipts of the business of a retailer or another person taxed underthis Articleafterdeductingexempt sales and nontaxable sales.
– The gross sales or gross receipts of the business of a retailer or another person taxedunderthis Articleafterdeductingexempt sales and nontaxable sales.
The wage standard for a development tier two area or a development tier three area is an average weekly wage that is at least equal to one hundred ten percent (110%) of the lesser of the average wage for all insured private employers in the State and ninety percent (90%) of the average wage Page 10 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 for all insured private employers in the county in which the datacenter is located.
The wage standard for a development tier two area or a development tier three area is an average weekly wage that is at least equal to one hundred ten percent (110%) of the lesser of the average wage for all insured private employers in the State and ninety percent (90%) of the average wage for all insured private employers in the county in which the datacenter is located.
The term does not include a single service that is included in repair, maintenance, and installation service.
The term does not include a single service that is Page 10 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 included in repair, maintenance, and installation service.
Senate Bill 715*-Second Edition Page 11 General Assembly Of North Carolina Session 2017 e.
e.
The consideration may be in the form of cash, credit, property, or services.
The Senate Bill 715*-First Edition Page 11 General Assembly Of North Carolina Session 2017 consideration may be in the form of cash, credit, property, or services.
The term includes a service contract for a pool, fish tank, or Page 12 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 similar aquatic feature and a home warranty.
The term includes a service contract for a pool, fish tank, or similar aquatic feature and a home warranty.
– Theexerciseof anyright, power,ordominion whatsoeverovertangible personal property, digital property, or a service by the purchaser of the property or service.
– Theexerciseof anyright, power,ordominionwhatsoeverovertangible personal property, digital property, or a service by the purchaser of the property or service.
105-164.3(20b), as enacted by subsection (a) of this section, increases sales and use tax liability, then it becomes effective when this act becomes law.
105-164.3(20), as enacted by subsection (a) of this section, increases sales and use tax liability, then it becomes effective when this act becomes law.
(a) A privilege tax is imposed on a retailer engaged in business in the State at the percentage rates of the retailer's net taxable sales or gross receipts, listed in this subsection.
Page 12 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 (a) A privilege tax is imposed on a retailer engaged in business in the State at the percentage rates of the retailer's net taxable sales or gross receipts, listed in this subsection.
Senate Bill 715*-Second Edition Page 13 General Assembly Of North Carolina Session 2017 c.
c.
Show all 129 changed rows (89 more)
Previous
Latest
… (16) The general rate applies to the sales price of or the gross receipts derived from repair, maintenance, and installation services for real property and generally includes anytangible personal propertyor digital propertythat becomes a part of or is applied to a purchaser's property.
… Senate Bill 715*-First Edition Page 13 General Assembly Of North Carolina Session 2017 (16) The general rate applies to the sales price of or the gross receipts derived from repair, maintenance, and installation services for real property and generally includes anytangible personal propertyor digital propertythat becomes a part of or is applied to a purchaser's property.
Page 14 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 (3) A political contribution.
(3) A political contribution.
If the property purchased becomes a part of real property in the State, the real property contractor, the retailer-contractor, the subcontractor, the lessee, and the owner are jointly and severally liable for the tax, except as provided in G.S.
If the property purchased becomes a part of real property in the State, the real property contractor, the Page 14 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 retailer-contractor, the subcontractor, the lessee, and the owner are jointly and severally liable for the tax, except as provided in G.S.
A retailer who pays sales and use tax on property or services and subsequently resells the property or services at retail, without the property or service being used by the retailer, may recoverthesales orusetax originallypaid to aselleras provided in this section.
A retailer who pays sales and use tax on property or services and subsequently resells the property or services at retail, without the property or service being used by the retailer, may recoverthesales orusetax originallypaid to aselleras providedin this section.Aretailer entitled to recover tax under this section may reduce taxable receipts by the taxable amount of the purchase price of the property or services resold for the period in which the retail sale occurs.
Aretailer entitled to recover tax under this section may reduce taxable receipts by the taxable amount of the purchase price of the property or services resold for the period in which the retail sale occurs.
–Thefirst courseofremedyavailableto purchasers seeking a refund of over-collected sales or use taxes from the seller are the customer refund procedures provided in this Chapter or otherwise provided by administrative rule, bulletin, or Senate Bill 715*-Second Edition Page 15 General Assembly Of North Carolina Session 2017 directive on the law issued by the Secretary.
–Thefirst courseofremedyavailabletopurchasers seeking a refund of over-collected sales or use taxes from the seller are the customer refund procedures provided in this Chapter or otherwise provided by administrative rule, bulletin, or directive on the law issued by the Secretary.
a.
Senate Bill 715*-First Edition Page 15 General Assembly Of North Carolina Session 2017 a.
The Page 16 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 amount calculated pursuant to section 166 of the Code must be adjusted to exclude financing charges or interest, sales or use taxes charged on the sales price, uncollectible amounts on property that remains in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, and repossessed property.
The amount calculated pursuant to section 166 of the Code must be adjusted to exclude financing charges or interest, sales or use taxes charged on the sales price, uncollectible amounts on property that remains in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, and repossessed property.
The exemption provided in this subdivision does not apply to charges for repair, maintenance, and installation services to repair security, alarm, and other similar monitoring systems for real property.
The exemption provided in this subdivision does not apply to charges for Page 16 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 repair, maintenance, and installation services to repair security, alarm, and other similar monitoring systems for real property.
105-164.13Eis amended byaddinganewsubsectionto read:
105-164.13Eis amended byadding anewsubsection to read:
… Senate Bill 715*-Second Edition Page 17 General Assembly Of North Carolina Session 2017 (c1) Services for Farmer.
… (c1) Services for Farmer.
A person who paid sales and use tax for a return period ending prior to the date this section becomes law on an item exempt from sales and use tax pursuant to G.S.
A person who paid sales and use tax on an item exempt from sales and use tax pursuant to G.S.
105-164.13E, as enacted by this section, mayapplyto the Department of Revenue for a refund of anyexcess tax paid to the extent the refund is the result of the change in the law enacted by this section.
105-164.13E, as enacted by this section, may apply to the Department of Revenue for a refund of anyexcess tax paid to the extent the refund is the result of the change in the law enacted by this section.
Notwithstanding G.S.
A request for a refund received after this date is barred and the provisions of G.S.
105-241.6, a request for a refund received after this date is barred and the provisions of G.S.
The Secretary shall prescribe the periods of time, whether monthly, quarterly, semiannually, or otherwise, with respect to which refunds may be claimed, and shall prescribe the time within which, following these periods, an application for refund may be made.
The Secretary shall prescribe the periods of Senate Bill 715*-First Edition Page 17 General Assembly Of North Carolina Session 2017 time, whether monthly, quarterly, semiannually, or otherwise, with respect to which refunds may be claimed, and shall prescribe the time within which, following these periods, an application for refund may be made.
Second, the Secretary shall determine the applicant's proportional liability for the refund period by multiplying this mileage ratio by the purchase price of the items identified in subdivision (1) of this subsection and then multiplying Page 18 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 the resulting product by the tax rate that would have applied to the items if they had all been purchased in this State.
Second, the Secretary shall determine the applicant's proportional liability for the refund period by multiplying this mileage ratio by the purchase price of the items identified in subdivision (1) of this subsection and then multiplying the resulting product by the tax rate that would have applied to the items if they had all been purchased in this State.
A direct pay permit issued under this subsection does not apply to taxes imposed under G.S.
A direct pay permit issued under this subsection does not apply to taxes Page 18 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 imposed under G.S.
Senate Bill 715*-Second Edition Page 19 General Assembly Of North Carolina Session 2017 (2) A person failed to properly classify themselves as a retailer in retail trade for the period beginning March 1, 2016, and ending December 31, 2016, and did not charge sales tax on all retail transactions but rather treated some transactions as real property contracts in error for sales and use tax purposes.
(2) A person failed to properly classify themselves as a retailer in retail trade for the period beginning March 1, 2016, and ending December 31, 2016, and did not charge sales tax on all retail transactions but rather treated some transactions as real property contracts in error for sales and use tax purposes.
(7) A person failed to collect sales tax on the sales price of or the gross receipts derived from the retail sale of a home warranty on or after January 1, 2017, and prior to January 1, 2018, 2019, provided the warranty includes coverage for real property.
(7) A person failed to collect sales tax on the sales price of or the gross receipts derived from the retail sale of a home warranty on or after January 1, 2017, Senate Bill 715*-First Edition Page 19 General Assembly Of North Carolina Session 2017 and prior to January 1, 2018, 2019, provided the warranty includes coverage for real property.
(10) A person failed to collect sales tax on repair, maintenance, and installation services for tangible personal property, motor vehicles, and digital property." SECTION 4.16.
(10) A person failed to collect sales tax on repair, maintenance, and installation services for tangible personal property and digital property." SECTION 4.16.
105-164.13(61a)a." Page 20 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 SECTION 4.17.
105-164.13(61a)a." SECTION 4.17.
Retailers, wholesale merchants, and consumers must keep records that establish their tax liability under this Article.
Page 20 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 Retailers, wholesale merchants, and consumers must keep records that establish their tax liability under this Article.
Failure of the consumer to keep these records subjects the consumer to liability for tax on the purchase price of the item, as determined by the Secretary." SECTION 4.19.
Failure of the consumer to keep these records subjects the consumer to liability for tax on the purchase price of the item, as determined by the Secretary." PART V.
G.S.
105-164.4G(f) reads as rewritten:
"(f) Exemptions.
– The sale at retail and the use, storage, or consumption in this State of the following gross receipts derived from an admission charge to an entertainment activity are specifically exempt from the tax imposed by this Article:
(1) The portion of a membership charge that is deductible as a charitable contribution undersection170ofthe Code.Codeorthat is described in section 170(l)(2) of the Code.
(2) A donation that is deductible as a charitable contribution under section 170 of the Code.Code or that is described in section 170(l)(2) of the Code.
…." SECTION 4.20.
G.S.
105-164.7 reads as rewritten:
"§ 105-164.7.
Retailer or facilitator to collect sales tax from purchaser as trustee for State.
Senate Bill 715*-Second Edition Page 21 General Assembly Of North Carolina Session 2017 The sales tax imposed by this Article is intended to be passed on to the purchaser of a taxable item or service and borne by the purchaser instead of by the retailer.
A retailer must collect the tax due on an item or service when the item is sold at retail.
The requirements of this section apply to facilitators liable for tax under this Article.
The tax is a debt from the purchaser to the retailer until paid and is recoverable at law by the retailer in the same manner as other debts.
A retailer is considered to act as a trustee on behalf of the State when it collects tax from the purchaser of on a taxable item.sale.
The tax must be stated and charged separatelyon the invoices or other documents of the retailer given to the purchaser at the time of the sale except for either of the following:
(1) Vending machine sales.
(2) Where a retailer displays a statement indicating the sales price includes the tax." SECTION 4.21.
G.S.
105-471 reads as rewritten:
"§ 105-471.
Retailer to collect sales tax.
Every retailer whose place of business is person liable for tax in a taxing county shall on and after the levy of the tax herein authorized collect the one percent (1%) local sales tax provided by this Article.
A retailer person is required to collect a local use tax on a transaction if a local sales tax does not apply to the transaction in accordance with G.S.
105-164.8(c).
The tax to be collected under this Article shall be collected as a part of the sales price of an item or transaction subject to tax in accordance with G.S.
105-467.
The tax shall be stated and charged separately from the sales price or purchase price and shall be shown separately on the retailer's sales record record, except as provided in G.S.
105-164.7, and shall be paid by the purchaser to the retailer person liable for the tax as trustee for and on account of the State or county wherein the tax is imposed.
It is the intent and purpose of this Article that the local sales and use tax herein authorized to be imposed and levied by a taxing county shall be added to the sales price and that the tax shall be passed on to the purchaser instead of being borne by the retailer.
person liable for the tax.
The Secretary of Revenue shall design, print and furnish to all retailers in a taxing county in which he shall collect and administer the tax design the necessary forms for filing returns and instructions to insure the full collection from retailers, a person liable for this tax, and the Secretary may adapt the present form used for the reporting and collecting of the State sales and use tax to this purpose." PART V.
Page 22 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 (a) Registration Required.
(a) Registration Required.
(b) Registration Form.
Senate Bill 715*-First Edition Page 21 General Assembly Of North Carolina Session 2017 (b) Registration Form.
Senate Bill 715*-Second Edition Page 23 General Assembly Of North Carolina Session 2017 (2) The annual percentage change in the Consumer Price Index for All Urban Consumers, multiplied by twenty-five percent (25%).
(2) The annual percentage change in the Consumer Price Index for All Urban Consumers, multiplied by twenty-five percent (25%).
The Revenue Laws Study Committee shall annually compare the motor fuel excise tax rate imposed by this section with the rate levied by the State of South Carolina on motor fuels and may recommend a change in the rate imposed by this section to an amount no greater than the rate then in effect for the State of South Carolina.
The Revenue Laws Study Committee shall annually compare the motor fuel excise tax rate Page 22 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 imposed by this section with the rate levied by the State of South Carolina on motor fuels and may recommend a change in the rate imposed by this section to an amount no greater than the rate then in effect for the State of South Carolina.
105-449.80 and the motor fuel excise tax imposed bythis section.
105-449.80 and the motor fuel excise tax imposed by this section.
Page 24 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 The difference in taxes, together with any interest, penalties, or costs that may accrue thereon, are a lien on the real property underlying the establishment as provided in G.S.
The difference in taxes, together with any interest, penalties, or costs that may accrue thereon, are a lien on the real property underlying the establishment as provided in G.S.
105-449.80, the motor fuel excise tax rate for an establishment to which permits may be issued pursuant to G.S.
105-449.80, the motor fuel Senate Bill 715*-First Edition Page 23 General Assembly Of North Carolina Session 2017 excise tax rate for an establishment to which permits may be issued pursuant to G.S.
The Department shall calculate for each calendar year the difference between the motor Senate Bill 715*-Second Edition Page 25 General Assembly Of North Carolina Session 2017 fuel excise tax that would have been imposed under G.S.
The Department shall calculate for each calendar year the difference between the motor fuel excise tax that would have been imposed under G.S.
"SECTION 2.(b) An establishment to which permits may be issued pursuant to G.S.
Page 24 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 "SECTION 2.(b) An establishment to which permits may be issued pursuant to G.S.
18B-1006(n1), as enacted bythis act, is designated a special class of property under Section 2(2)ofArticleVoftheNorthCarolinaConstitution,andthemotorfuelsold bythatestablishment is taxable in accordance with this section.
18B-1006(n1), as enacted bythis act, is designated a special class of property under Section 2(2)ofArticleVoftheNorthCarolinaConstitution,andthe motorfuelsold bythatestablishment is taxable in accordance with this section.
An establishment designated as a special Page 26 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 class of propertybythis section mayobtain monthlyrefunds on the difference between the motor fuel excise tax imposed under G.S.
An establishment designated as a special class of propertybythis section mayobtain monthlyrefunds on the difference between the motor fuel excise tax imposed under G.S.
A disqualifying event occurs when the title to the real property underlying the establishment is transferred to a new owner.
A disqualifying event occurs when the title to the real property Senate Bill 715*-First Edition Page 25 General Assembly Of North Carolina Session 2017 underlying the establishment is transferred to a new owner.
A lien for deferred taxes is extinguished when the amount required by this subsection is paid." PART VI.
A lien for deferred taxes is extinguished when the amount required by this subsection is paid." 4 PART VI.
Senate Bill 715*-Second Edition Page 27 General Assembly Of North Carolina Session 2017 … (2) Single application required.
… (2) Single application required.
105-275(3), (7), (8), (12), (17), (18), (19), (20), (21), (31e), (35), (36), (38), (39), (41), or (45)(45), (46), (47), (48), or (49) or under G.S.
105-275(3), (7), (8), (12), (17), (18), (19), (20), (21), (31e), (35), Page 26 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 (36), (38), (39), (41), or (45)(45), (46), (47), (48), or (49) or under G.S.
If those provisions do not address the type of package offered, the person offering the package may determine an allocated price for each item in the package based on a Page 28 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 reasonable allocation of revenue that is supported by the person's business records kept in the ordinary course of business and calculate tax on the allocated price of the taxable accommodation.
If those provisions do not address the type of package offered, the person offering the package may determine an allocated price for each item in the package based on a reasonable allocation of revenue that is supported by the person's business records kept in the ordinary course of business and calculate tax on the allocated price of the taxable accommodation.
The following definitions shall apply throughout this Part:
Senate Bill 715*-First Edition Page 27 General Assembly Of North Carolina Session 2017 The following definitions shall apply throughout this Part:
A municipality that is holding sales and use tax revenue distributed to it that is restricted for water and sewage capital outlay purposes, as required under Senate Bill 715*-Second Edition Page 29 General Assembly Of North Carolina Session 2017 G.S.
A municipality that is holding sales and use tax revenue distributed to it that is restricted for water and sewage capital outlay purposes, as required under G.S.
The municipality may petition the Local Government Commission to waive part or all of the restriction, as allowed under G.S.
The municipality may petition the Local Page 28 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 Government Commission to waive part or all of the restriction, as allowed under G.S.
105-236, the amounts claimed Page 30 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 on the payer's income tax return as deductions for salaries and wages or rents or interest shall be disallowed to the extent that the payer failed to comply with the Secretary's request with respect to the statements." SECTION 6.12.
105-236, the amounts claimed on the payer's income tax return as deductions for salaries and wages or rents or interest shall be disallowed to the extent that the payer failed to comply with the Secretary's request with respect to the statements." SECTION 6.12.
The Secretary may not request the information more than one time per calendar year.
The Secretarymay not request the information more than one time per calendar year.
The Secretary may request the board to provide on a return, a report, or otherwise, a licensee's name, license number, tax identification number, business address, and any other information pertaining to the licensee in possessionoftheboardthattheSecretarydeemsnecessarytodeterminethelicensee'scompliance with this Chapter.
The Secretary may request the board to provide on a return, a report, or otherwise, a licensee's name, license number, tax identification number, business address, and any other information pertaining to the licensee in possessionoftheboardthattheSecretarydeemsnecessarytodeterminethelicensee'scompliance Senate Bill 715*-First Edition Page 29 General Assembly Of North Carolina Session 2017 with this Chapter.
Senate Bill 715*-Second Edition Page 31 General Assembly Of North Carolina Session 2017 c.
c.
(a) Mailed Document.
Page 30 Senate Bill 715*-First Edition General Assembly Of North Carolina Session 2017 (a) Mailed Document.
Page 32 Senate Bill 715*-Second Edition General Assembly Of North Carolina Session 2017 (e) Notice to Taxpayers.
(e) Notice to Taxpayers.
– The Department shall, by December 1 of each year, publish on its Web site a list of returns required to be filed electronically and permitted to be filed electronically during the next calendar year." 5 PART VII.
– The Department shall, by December 1 of each year, publish on its Web site a list of returns required to be filed electronically and permitted to be filed electronically during the next calendar year." PART VII.
9 PART VIII.
PART VIII.
"§ 105-259.
Senate Bill 715*-First Edition Page 31 General Assembly Of North Carolina Session 2017 "§ 105-259.
The information technology transfer and consolidation from the Department of Revenue to the Department may shall not take place until the Secretary of the Department of Revenue determines that the system and data security of the Department meets the heightened Senate Bill 715*-Second Edition Page 33 General Assembly Of North Carolina Session 2017 security standards required by the federal government for purposes of sharing taxpayer information.
The information technology transfer and consolidation from the Department of Revenue to the Department may shall not take place until the Secretary of the Department of Revenue determines that the system and data security of the Department meets the heightened security standards required by the federal government for purposes of sharing taxpayer information.
By October 1, 2018, these agencies, in conjunction with the State CIO, shall report to theJointLegislativeOversight Committeeon Information TechnologyandtheFiscal Research Division on their respective transition plans." SECTION 8.1.(d) Subsection (c) of this section becomes effective July1, 2018.
By October 1, 2018, these agencies, in conjunction with the State CIO, shall report to theJointLegislative Oversight Committeeon Information Technologyand theFiscal Research Division on their respective transition plans." SECTION 8.1.(d) Subsection (c) of this section becomes effective July1, 2018.
8 PART IX.
PART IX.
Page 34 Senate Bill 715*-Second Edition
Page 32 Senate Bill 715*-First Edition
⬇ Download PDF
View plain text versions (3)

Action History

  1. Withdrawn From Cal

  2. Re-ref Com On Rules and Operations of the Senate

  3. Withdrawn From Cal

  4. Placed On Cal For 05/29/2018

  5. Withdrawn From Cal

  6. Placed On Cal For 05/24/2018

  7. Reptd Fav

  8. Passed 1st Reading

  9. Ref To Com On Rules and Operations of the Senate

  10. Withdrawn From Com

  11. Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

  12. Reptd Fav Com Substitute

  13. Com Substitute Adopted

  14. Re-ref Com On Rules and Operations of the Senate

  15. Filed

Sponsors

  • Tillman · Primary
  • Tucker · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 177 not signed on

Sponsors (1)

  • Tillman

Co-sponsors (1)

  • Tucker

Not signed on (177)

177 members have not signed on to this bill.

Show all 177 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 715?
SB 715 is sponsored by Tillman and Tucker.
What is the current status of SB 715?
This bill died with 2017-2018 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 715?
Track SB 715 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 715

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 715

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →