- In North Carolina, remote sellers must register and collect sales and use tax if their gross sales sourced to the state exceed $100,000 in the previous or current calendar year.
- Marketplace sales count toward this $100,000 threshold.
- Starting July 2, 2026, sellers whose only basis for being engaged in business is meeting this threshold are treated as engaged in business on the first day of the first calendar month at least 60 days after they cross it.
- Sellers with a physical presence or other legal obligations in North Carolina must collect tax regardless of the threshold.
Source: 1stopvat.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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