Sales and Use Tax Directive 20-1

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to interpret North Carolina sales and use tax law. The issues addressed herein are based on law changes effective February 1, 2020 and apply to sales occurring on or after that date.  The purpose of this directive is to provide guidance to marketplace facilitators and marketplace sellers regarding their North Carolina sales and use tax obligations.