NC S715

Repeals the "click-through nexus" provision in G.S. 105-164.8(b)(3) that created a presumption of sales tax obligation for remote retailers with affiliate agreements with North Carolina residents.

Changes language from "presumed to be soliciting or transacting business" to "not considered to be soliciting or transacting business" for retailers with resident affiliate agreements.

Eliminates the $10,000 gross receipts threshold and four quarterly period measurement requirement that previously triggered the click-through nexus presumption.

Removes the rebuttable presumption framework that allowed retailers to prove affiliates did not engage in sufficient solicitation to satisfy constitutional nexus requirements.

Effective retroactively for tax years beginning on or after January 1, 2009.