{"data":{"id":"us-nc/n.c.-gen.-stat.-105-164.42h","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-164.42H","heading":"Certification of certified automated system and effect of certification.","body":"(a)\tCertification. - The Secretary may certify a software program as a certified automated system if the Secretary determines that the program correctly determines all of the following and that the software can generate reports and returns required by the Secretary:\n(1)\tThe applicable combined State and local sales and use tax rate for a sale, based on the sourcing principles in G.S. 105-164.4B.\n(2)\tWhether or not an item is exempt from tax, based on a uniform product code or another method.\n(3)\tRepealed by Session Laws 2006-33, s. 12, effective June 1, 2006.\n(4)\tThe amount of tax to be remitted for each taxpayer for a reporting period.\n(5)\tAny other issue necessary for the application or calculation of sales and use tax due.\n(b)\tLiability. - A seller may choose to use a certified automated system in performing its sales tax administration functions. A seller that uses a certified automated system is liable for sales and use taxes due on transactions it processes using the certified automated system except for underpayments of tax attributable to errors in the functioning of the system. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable for underpayments of tax attributable to errors in the functioning of the system. (2000-120, s. 2; 2001-347, ss. 1.1, 1.3; 2005-276, s. 33.31; 2006-33, s. 12.)","path":["","Article 5. Sales and Use Tax.","Part 7A. Uniform Sales and Use Tax Administration Act."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.42H.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"cfbacf67a7b05c7e9af275574b37470b07774c4b1da9a53fdc5bd60a5e2b8064","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-164.42g","next":"us-nc/n.c.-gen.-stat.-105-164.42i"},"notice":"GroundRules: Original legal text. Not legal advice."}