Marketplace Facilitators Responsible for Tax Collection in North Carolina

Nov 22nd, 2019

Beginning February 1, 2020, North Carolina will require marketplace facilitators to collect and remit sales tax when they meet certain sales thresholds during the current or previous calendar year. Facilitators will need to register if they make more than $100,000 in North Carolina sales or they make 200 or more separate transactions in the state. Sales facilitated on behalf of marketplace sellers count towards a facilitator's thresholds. Once a facilitator has met a threshold, it must collect and remit tax for all marketplace sellers. facilitators tax collection north carolina