North Carolina – New Sales And Use Tax Remote Sales Webpage

The Sales and Use Tax Division has created a new webpage containing guidance and resources for persons required to collect NC Sales and Use Tax on Remote Sales.

Topics on the new webpage include:

  • 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 (Most Recent Added Resource)

The new sales and use tax remote sales webpage can be found at:
NCDOR – Remote Sales