North Carolina – State To Tax Certain Digital Property Starting in October 2019

In the last decade, buying habits have shifted dramatically to keep pace with new technologies. Though sales of printed books are experiencing a resurgence, electronic books have a solid market share; sales of streamed music now dwarf digital and vinyl Continue reading North Carolina – State To Tax Certain Digital Property Starting in October 2019

North Carolina – Important Notice: Additional 0.25% Local Sales And Use Tax Effective April 1, 2019

The Sales and Use Tax Division has published Important Notice: Additional 0.25% Local Sales and Use Tax (January 25, 2019).  Graham, Moore, Stanly, and Swain Counties have adopted resolutions to levy an additional 0.255 local sales and use tax effective Continue reading North Carolina – Important Notice: Additional 0.25% Local Sales And Use Tax Effective April 1, 2019

North Carolina – NC Now Collecting Sales Tax On Online Purchases

RALEIGH, N.C. (WNCN) – As the calendar turns to November, the upcoming holidays are on everyone’s mind. This includes shopping — and consumers are heading online. In 2017, 1.6 billion people bought goods online. Your online checkout experience may cost Continue reading North Carolina – NC Now Collecting Sales Tax On Online Purchases

Multi-State – Four More States Begin Online Sales Tax Enforcement Nov. 1

Four more states entered the remote-sales-tax-collection ring on Nov. 1. New Jersey, North Carolina, South Carolina, and South Dakota—the state behind the U.S. Supreme Court’s groundbreaking June 21 South Dakota v. Wayfair ruling—have begun enforcing requirements that remote sellers collect and remit Continue reading Multi-State – Four More States Begin Online Sales Tax Enforcement Nov. 1

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

Rhode Island – State of Wayfair: More on Rhode Island Retroactivity

Still going retro, Rhode Island? Yes, Paul Grimaldi, spokesman for the state’s Department of Revenue, told Bloomberg Tax Sept. 5. What that means is that the state still intends to enforce an effective date of Aug. 17, 2017, for its Continue reading Rhode Island – State of Wayfair: More on Rhode Island Retroactivity

North Carolina – Directive TA-18-1 Timely Mailing Of Returns, Documents, Or Payments

Tax Administration has published Directive TA-18-1 Timely Mailing of Returns, Documents, or Payments 8-24-2018.  The Directive is to provide guidance as to when a mailed North Carolina tax return or other document is timely filed or tax timely paid. “For Continue reading North Carolina – Directive TA-18-1 Timely Mailing Of Returns, Documents, Or Payments

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 Continue reading North Carolina – New Sales And Use Tax Remote Sales Webpage

Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

ENexus Thresholds As Of August 21, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales Enexus Threshold 1 OH 1/1/2018 $25,000 0 25/0 2 PA 4/1/2018 $10,000 0 10/0 3 HI 7/1/2018 $100,000 200 100/200 4 ID Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018