North Carolina General Statutes Chapter 105. Taxation § 105-187.91. Tax imposed

(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:

(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.