The North Carolina Department of Revenue has published a directive about online sales taxes. The directive was issued following the recent U.S. Supreme Court decision in South Dakota v. Wayfair in which the court found that physical presence is not necessary to create a substantial nexus between a remote seller and a taxing state.
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Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information