North Carolina – Set To Enforce Prospective Online Sales Taxes November 1, 2018

The N.C. Department of Revenue said “it will enforce an existing law regarding remote sales and require remote sellers to collect and remit the applicable sales and use taxes.” by November 1, 2018.

“The Department will apply the Court’s ruling in the Wayfair decision on a prospective basis for remote sellers that do not have a physical presence in North Carolina if the remote sellers are not registered to collect and remit North Carolina sales and use tax. This prospective treatment does not apply if a person has a physical presence or other legal obligation to collect and remit North Carolina sales and use tax.”

Learn More Here –

North Carolina – South Dakota v. Wayfair Response