§ 105-244. 4A. Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers.
The Department may not assess sales and use tax for certain filings in the stated period for qualifying digital audio or audiovisual works.
AI-assisted research synopsis — verify against the official legal text below.
- Jurisdiction
- United States — North Carolina
- Instrument
- Act or statute
- Version
- Undated source snapshot
- Language
- en
- Official source
- View official record ↗
Publicly available, excluded from search-engine indexing
This page remains available for direct access and API use, but this release emits
noindex,follow for the following reason:
- The record does not meet this release's canonical indexing criteria.
(market-indexing-disabled)
Statute overview
About this statute
This page preserves the statute’s identified version, provision structure, official source link, and stored legal text for reading and research.
Ask AI about this statute
§ 105-244. 4A. Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers.
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign in