North Carolina Statutes
§ 105-187.90 — (Effective July 1, 2025) Definitions
North Carolina § 105-187.90
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 5J(Effective July 1, 2025) Transportation Commerce Tax
Subch. ILEVY OF TAXES
This text of North Carolina § 105-187.90 ((Effective July 1, 2025) Definitions) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-187.90 (2026).
Text
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 se
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Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-187.90, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-187.90.