Remote Sellers Must Collect Sales Tax in North Carolina
The North Carolina Department of Revenue has released guidance explaining that remote sellers meeting certain sales thresholds into the state must collect sales tax beginning November 1, 2018.
The thresholds are $100,000 in sales or 200 separate transactions during the previous or current calendar year. Remote sellers that meet these thresholds prior to November 1st are required to collect sales tax at that time. Remote sellers that meet the thresholds after November 1st must begin to collect and remit sales tax within 60 days of meeting one of the thresholds.