Provision text match · United States — North Carolina · en
§ 105-164. 29. Application for certificate of registration by wholesale merchants, retailers, and facilitators.
§ 105-164. 29. Application for certificate of registration by wholesale merchants, retailers, and facilitators.
(a)Requirement and Application. —Before a person may engage in business as a retailer or a wholesale merchant or when a facilitator is liable for tax under this Article, the person must obtain a certificate of registration. To obtain a certificate of registration, a person must register with the Department. A person who has more than one business is required
Topics: business registration, certificate of registration, tax registration