North Carolina - Sales And Use Tax - Internet Transactions Resolution Program
28-04-2010

The North Carolina Department of Revenue - www.dornc.com

The North Carolina Department of Revenue has announced a resolution program with Internet retailers in which retailers who failed to register for sales and use tax as a result of operating an affiliate program in North Carolina are provided an opportunity to resolve their sales tax liability for prior periods. Participants may resolve their prior tax liability by registering for sales and use tax and agreeing to collect and remit those taxes for four years, beginning September 1, 2010.

The Department will not assess tax, penalties, or interest for periods prior to September 1, 2010 for retailers who successfully complete the program, and the Department will not exercise its authority to obtain consumer information from the retailer to collect a tax liability for the period prior to September 1, 2010. The Internet Transactions Resolution Program will begin on April 23, 2010, and eligible retailers must submit an election to participate in the program by June 30, 2010. A resolution agreement must be signed by both the retailer and the Department by August 31, 2010. ( Internet Transactions Resolution Program, N.C. Dept. of Rev., 04/23/2010 ; FAQs—Internet Transactions Resolution Program, 04/23/2010 .)

For further information please go to: The North Carolina Department of Revenue