North Carolina Gives Certain Remote Sellers at Least 60 Days to Start Collection

Summary

• North Carolina’s Department of Revenue issued a notice on 6 August 2026 giving certain remote sellers at least 60 days to register and begin collecting and remitting sales and use tax. [ncdor.gov]
• The rule applies where exceeding the gross-sales threshold is the seller’s sole basis for being engaged in business in North Carolina. It applies to sellers exceeding the threshold on or after 2 July 2026. [ncdor.gov], [ncdor.gov]
• The seller becomes engaged in business on the first day of the first calendar month beginning at least 60 days after it exceeds the applicable threshold. [ncdor.gov], [ncdor.gov]

Extended article

North Carolina has introduced an extended compliance period for remote sellers that establish economic nexus solely by exceeding the state’s USD 100,000 gross-sales threshold.

The seller is treated as engaged in business on the first day of the first calendar month beginning at least 60 days after the threshold is exceeded. The additional period does not apply where another condition already creates a collection obligation. [ncdor.gov], [ncdor.gov]

The rule applies only where the threshold is exceeded on or after 2 July 2026. Sellers that exceeded it earlier remain governed by the legislation then applicable. [ncdor.gov]

Official external sources: North Carolina notice on the extended compliance period and North Carolina remote-sales guidance. [ncdor.gov], [ncdor.gov]

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