Section 105-187.91 - [Effective 7/1/2025] Tax imposed(a) Levy and Rates. - An excise tax at the rates listed in this subsection is imposed on the gross receipts derived from each for-hire ground transport service if the passenger boards the vehicle in this State and regardless of whether the service is completed. The rates are: (1) For an exclusive-ride service, one and one-half percent (1.5%).(2) For a shared-ride service, one percent (1%).(b) Trust Tax. - The tax imposed by this Article is intended to be passed on to and borne by the purchaser of the for-hire ground transport service. The for-hire ground transport service provider, and not the vehicle driver, must collect the tax due. The tax is a debt from the purchaser to the for-hire ground transport service provider until paid and is recoverable at law by the for-hire ground transport service provider in the same manner as other debts. A for-hire ground transport service provider is considered to act as a trustee on behalf of the State when it collects tax from the purchaser on a taxable transaction. The tax must be stated and charged separately on any documentation provided to the purchaser by the for-hire ground transport service provider at the time of the transaction.N.C. Gen. Stat. § 105-187.91
Added by 2023 N.C. Sess. Laws 134,s. 42.19-a, eff. 7/1/2025, applicable to for-hire ground transport services occurring on or after that date.