§ 105-187.91. (Effective July 1, 2025) Tax imposed.

214 words·~1 min read·/nc/chapter-105/105-187-91

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Levy 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:

(1)For an exclusive-ride service, one and one-half percent (1.5%).

(2)For a shared-ride service, one percent (1%).

(b)Trust 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).)