Effective February 1, 2020, an auctioneer who meets the definition of marketplace facilitator is liable for collecting and remitting sales and use tax on taxable marketplace-facilitated sales pursuant to N.C. Gen. Stat. § 105-164.4J when the auctioneer directly or indirectly and whether through one or more affiliates, does both of the following:
a. Lists or otherwise makes available for sale a marketplace seller's items through a marketplace owned or operated by the marketplace facilitator, and
b. Does one or more of the following:
- Collects the sales price or purchase price of a marketplace seller's items or otherwise processes payment.
- Makes payment processing services available to purchasers for the sale of a marketplace seller's items.