The remote seller made sales sourced to North Carolina in 200 or more separate transactions during the current or previous calendar year. The remote seller's gross sales sourced to North Carolina during the current or previous calendar year exceed $100,000 or

For sales made on and after November 1, 2018, a remote seller must register with the state, then collect and remit North Carolina sales tax if the remote seller meets either of the following criteria (the economic thresholds): Out-of-state sellers with no physical presence in a state may establish sales tax nexus in the following ways:Ĭlick-through nexus: Having an agreement to reward a person(s) in the state for directly or indirectly referring potential purchasers of goods through an internet link, website, or otherwise, and the total cumulative gross receipts from such referrals is more than $10,000 during the preceding four quarters.Įconomic nexus: Having a certain amount of economic activity in the state. Failure to do so can lead to penalties and interest charges. It’s your responsibility to manage the taxes you collect to remain in compliance with state and local laws. Sales and use tax in North Carolina is administered by the North Carolina Department of Revenue (NCDOR).Īny sales tax collected from customers belongs to the state of North Carolina, not you. Currently, combined sales tax rates in North Carolina range from 4.75 percent to 7.5 percent, depending on the location of the sale.Īs a business owner selling taxable goods or services, you act as an agent of the state of North Carolina by collecting tax from purchasers and passing it along to the appropriate tax authority. On top of the state sales tax, there may be one or more local sales taxes, as well as one or more special district taxes, each of which can range between 0 percent and 2.75 percent. North Carolina first adopted a general state sales tax in 1933, and since that time, the rate has risen to 4.75 percent. Sales tax is a tax paid to a governing body (state or local) on the sale of certain goods and services.

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