NCAR does not have a standard form lease-purchase agreement, nor does NCAR have a standard form lease-option agreement or installment land contract. The gross receipts or gross proceeds derived from or the total amount agreed to be paid for the lease or rental, within North Carolina, of all kinds and types.A North Carolina lease agreement is a legally binding document that outlines the terms and conditions of a rental agreement between a landlord and a tenant. A North Carolina commercial lease agreement is a contract between a landlord and tenant for the rental of commercial property.