Local Government Sales and Use Tax Distribution report for the month ending January 31, 2020.


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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:

Pursuant to G.S. 105-164.44I, the Video Programming Distribution report reflects the quarterly distribution of State Sales Tax on Telecommunication Services, State Sales Tax on Video Programming Services, and State Sales Tax on Direct-to-Home Satellite Service for quarter ending December 31, 2019.


Utility Sales Distribution report shows the amount of Sales Tax on Piped Natural Gas pursuant to G.S. 105-164.44L, Sales Tax on Electric Power pursuant to G.S. 105-164.44K, Sales Tax on Telecommunication Services purusant to G.S. 105-164.44F, and Sales Tax on Video Programming purusant to G.S. 105-164.44I and G.S. 105-164.44J is distributed to local governments for the quarter ending December 31, 2019.


Marketplace facilitators and marketplace sellers having either gross sales in excess of one hundred thousand dollars ($100,000) sourced to North Carolina, including marketplace-facilitated sales and sales as a marketplace seller, or two hundred (200) or more separate transactions sourced to North Carolina for the previous or current calendar year (collectively “Threshold”) are engaged in business in North Carolina for sales and use tax purposes.

Effective February 1, 2020, an auctioneer that meets the definition of a marketplace facilitator and either of the thresholds described in this Important Notice must collect and remit sales and use tax on the sales price of marketplace-facilitated sales pursuant to N.C. Gen. Stat. § 105-164.4J. The issues addressed herein are based on law changes effective February 1, 2020 and apply to sales occurring on or after that date.

Pursuant to N.C.G.S. 105-277.12, antique airplanes are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and are eligible for assessment at a reduced tax valuation.  If qualified, they shall be assessed at the lower of their true value or five thousand dollars ($5,000.00).

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