Effective February 1, 2020, an auctioneer that meets the definition of a marketplace facilitator and either of the thresholds described in this Important Notice must collect and remit sales and use tax on the sales price of marketplace-facilitated sales pursuant to N.C. Gen. Stat. § 105-164.4J. The issues addressed herein are based on law changes effective February 1, 2020 and apply to sales occurring on or after that date.

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