North Carolina recently upheld the law that a taxpayer is responsible for remitting the proper amount of tax due even if the taxpayer fails to collect it from its customer in a case involving the rental of portable toilets. North Carolina acknowledges that the intent of the law it to have sales tax be passed on to a taxpayer’s customer, however the tax is primarily a privilege tax on the retailer and ultimate liability rests with the retailer. It should also be noted that in this recent rental case the taxpayer who was petitioning this law was also assessed penalties and interest for not remitting the proper amount of tax timely. (Secretary of Revenue Decision No. 2003-441, February 25, 2004.)