The North Carolina Department of Revenue has published a directive about online sales taxes. The directive was issued following the recent U.S. Supreme Court decision in South Dakota v. Wayfair in which the court found that physical presence is not necessary to create a substantial nexus between a remote seller and a taxing state.
Vapor Product and Consumable Product Certification and Directory
Vapor Manufacturers can submit their certifications to the Department starting on March 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.