{"data":{"id":"us-nc/n.c.-gen.-stat.-105-164.42j","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-164.42J","heading":"Performance standard for multistate seller.","body":"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. (2001-347, s. 1.3; 2005-276, s. 33.31.)","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_105-164.42J.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"e6ccbb5f8a73feb76d8004f9a56e2eceff1793599b03829f32a6a1266ecffbaa","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-164.42i","next":"us-nc/n.c.-gen.-stat.-105-164.42k"},"notice":"GroundRules: Original legal text. Not legal advice."}