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Remote Sales

All remote sellers having gross sales in excess of one hundred thousand dollars ($100,000) sourced to North Carolina or two hundred (200) or more separate transactions sourced to North Carolina in the previous or current calendar year (collectively "Threshold") must register to collect and remit sales and use tax to North Carolina effective November 1, 2018 or 60 days after a remote seller meets the Threshold, whichever is later.  Remote sellers may voluntarily begin collecting and remitting sales and use tax any time prior to November 1, 2018.

Note: The small seller exception does not apply to sellers with a physical presence in North Carolina or any other legal requirement to collect and remit sales and use tax in North Carolina.

To receive electronic notifications regarding bulletins, directives, and other important notices about law changes and related tax matters, visit www.ncdor.gov/file-pay/eservices/e-alerts and sign up for E-Alerts.

Resources

U.S. Supreme Court decision in South Dakota v. Wayfair, Inc.

Directive SD-18-6:  Sales and Use Tax Collections on Remote Sales

Sales and Use Tax Rates & Other Information

Frequently Asked Questions

Sales and Use Tax Main Page