Following the South Dakota v. Wayfair, Inc. Supreme Court decision, North Carolina issued a policy directive (SD-18-6) indicating that it would be enforcing the imposition of tax on remote sellers under N.C. Gen. Stat. § 105-164.8(b). This directive was later codified in Session Law 2019-6. Remote sellers and marketplace facilitators should regularly ensure that they are compliant with all sales tax nexus laws. We have outlined the major points in North Carolina’s regulations below.
Source: SOVOS
Latest Posts in "United States"
- South Dakota Clarifies Use Tax Requirements for Out-of-State Materials
- Digital Advertising Services Taxes: States Catch Up and Look Ahead
- Understanding Utility Sales Tax Exemptions: Are Your Business Utilities Tax-Exempt?
- Are Shipping Charges Subject to Sales Tax in South Carolina?
- Are Shipping Charges Subject to Sales Tax in Missouri?
