N.C. Gen. Stat. § 105-164.42J
Current through Session Law 2024-56
The Secretary may establish a performance standard for a seller that is engaged in business in this State and at least 10 other states and has developed a proprietary system to determine the amount of sales and use taxes due on transactions. A seller that enters into an agreement with the Secretary that establishes a performance standard for that system is liable for the failure of the system to meet the performance standard.
N.C. Gen. Stat. § 105-164.42J