GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1999 



1 selling or delivering or taking an order for the sale or delivery 



2 of said tangible personal property or service subject to the tax 



3 established by G.S. 105-164.4, or collecting the sales price 



4 thereof or any part thereof, add to the sales price of such 



5 tangible personal property or service the amount of the tax on 



6 the sale thereof and when so added said tax shall constitute a 



7 part of such purchase price, shall be a debt from the purchaser 



8 to the retailer until paid and shall be recoverable at law in the 



9 same manner as other debts. Said tax shall be stated and charged 



10 separately from the sales price and shown separately on the 



11 retailer's sales records and shall be paid by the purchaser to 



12 the retailer as trustee for and on account of the State and the 



13 retailer shall be liable for the collection thereof and for its 



14 payment to the Secretary and the retailer's failure to charge to 



15 or collect said tax from the purchaser shall not affect such 



16 liability. It is the purpose and intent of this Article that the 



17 tax herein levied and imposed shall be added to the sales price 



18 of tangible personal property or service when sold at retail and 



19 thereby be borne and passed on to the customer, instead of being 



20 borne by the retailer." 



21 Section 1.4. (a) Article 5D of Chapter 105 of the 



22 General Statutes reads as rewritten: 



23 "ARTICLE 5D. 



24 Dry - cl e aning Dry-Cleaning Solvent *d* Cleanup. " 



25 Section 1.4(b) Article 5D of Chapter 105 of the General 



26 Statutes, as amended by Section 1.3(a) of this act, is further 



27 amended by designating the provisions thereof as a new Part, to 



28 be entitled: 



29 " Part 1. Dry-Cleaning Solvent Tax. " 



30 Section 1.5. Article 5D of Chapter 105 of the General 



31 Statutes, as amended by Sections 1.4(a) and 1.4(b) of this act, 



32 is further amended by adding a new Part to read: 



33 " Part 2. Environmental Surtax on Dry-Cleaning and 



34 Laundry Businesses. 



35 "§ 105-187.35. Definitions. 



36 The definitions set out in G.S. 105-164.3 apply to this 



37 Article, except that the term 'sale' does not include lease or 



38 rental . 



39 "§ 105-187.36. Tax imposed. 



4 A privilege surtax is imposed on every person engaged in the 

 4 1 business of operating a dry-cleaning, pressing, or hat-blocking 

 4 2 establishment, or laundry, or any similar business, or engaged in 

 43 the business of soliciting cleaning, pressing, hat-blocking, or 

 4 4 laundering business for any of these businesses at the rate of 



ERCOO-SBXZ-005.02 Page 3 



