North Carolina – Remote Sellers Exceeding Thresholds Must Register To Collect And Remit Effective November 1, 2018

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. ┬áRemote sellers may voluntarily begin collecting and remitting sales and use tax any time prior to November 1, 2018.


For More Information:
NC DOR Remote Sales FAQs

 

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