Effective February 1, 2020, an auctioneer who meets the definition of marketplace facilitator is liable for collecting and remitting sales and use tax on taxable marketplace-facilitated sales pursuant to N.C. Gen. Stat. § 105-164.4J when the auctioneer directly or indirectly and whether through one or more affiliates, does both of the following:

a.  Lists or otherwise makes available for sale a marketplace seller's items through a marketplace owned or operated by the marketplace facilitator, and
b.  Does one or more of the following:

  1. Collects the sales price or purchase price of a marketplace seller's items or otherwise processes payment.
  2. Makes payment processing services available to purchasers for the sale of a marketplace seller's items.
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