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)