{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.91","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.91","heading":"(Effective July 1, 2025) Tax imposed.","body":"(a)\tLevy 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:\n(1)\tFor an exclusive-ride service, one and one-half percent (1.5%).\n(2)\tFor a shared-ride service, one percent (1%).\n(b)\tTrust 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. (2023-134, s. 42.19(a).)","path":["","Article 5J. (Effective July 1, 2025) Transportation Commerce Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.91.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"1cda763789e4912beb89b65f782d4ef3ff145e5f1b5ad5d6c3a183e8b349f024","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.90","next":"us-nc/n.c.-gen.-stat.-105-187.92"},"notice":"GroundRules: Original legal text. Not legal advice."}