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Code · North Carolina · Chapter 105 — Taxation

Article 5J.

163 words·~1 min read·/nc/chapter-105/5j

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

Article 5J.
(Effective July 1, 2025) Transportation Commerce Tax.
§ 105-187.90. (Effective July 1, 2025) Definitions.
The following definitions apply to this Article:
(1)Reserved for future codification purposes.
(2)Reserved for future codification purposes.
(3)Exclusive-ride service. - A for-hire ground transport service requested by a passenger who requests exclusive use of the vehicle.
(4)Reserved for future codification purposes.
(5)For-hire ground transport service. - Ground transportation in a passenger vehicle provided by a for-hire ground transport service provider for which a passenger is charged a fee.
(6)For-hire ground transport service provider. - A transportation network company as defined in G.S. 20-280.1 or a taxi service regulated under G.S. 160A-304.
(7)Reserved for future codification purposes.
(8)Reserved for future codification purposes.
(9)Shared for-hire ground transport service. - A for-hire ground transport service for which an individual has been matched with another individual by a for-hire ground transport service provider.
(10)Reserved for future codification purposes. (2023-134, s. 42.19(a).)
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