- Starting July 2, 2026, remote sellers that only exceed North Carolina’s $100,000 sales threshold get at least 60 days to register and start collecting/remitting sales tax.
- They are deemed to be doing business in North Carolina on the first day of the first month beginning at least 60 days after exceeding the threshold.
- This applies only if exceeding the sales threshold is their sole basis for tax nexus; it does not apply if they have other ties like physical presence or inventory in the state.
- Sellers who exceeded the threshold before July 2, 2026, remain under the prior rules, and all covered sellers and marketplace facilitators must still register before doing business in North Carolina.
Source: ncdor.gov
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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