North Carolina Sales Tax Registration Requirements for Remote Sellers

• Effective date of economic nexus threshold in North Carolina is November 1, 2018
• Threshold for economic nexus is $100,000 in gross sales
• Measurement date for threshold is previous or current calendar year
• Includable transactions include gross sales and marketplace sales for individual sellers
• Registration required once threshold is exceeded, updated to next transaction based on 2021 SST Disclosed Practice 8
• Remote sellers must register and collect sales tax if they meet threshold requirements
• Remote sellers engaging in certain activities are subject to sales and use tax in North Carolina
• Remote seller defined as seller without physical presence in North Carolina
• Remote sale defined as sale of tangible or digital property to North Carolina purchaser
• Options for registration with North Carolina include Streamlined Sales Tax Registration System or state’s online business registration portal
• No fee to register with Streamlined or apply for certificate of registration in North Carolina

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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