Remote Sales
All remote sellers having gross sales in excess of $100,000 sourced to North Carolina in the previous or current calendar year ("Threshold") must register to collect and remit sales and use tax.
Note: Sellers with a physical presence in North Carolina or any other legal requirement to collect and remit sales and use tax in North Carolina must register to collect and remit sales and use tax.
To receive electronic notifications regarding bulletins, directives, and other important notices about law changes and related tax matters, sign up for E-Alerts.
Resources
Sales and Use Tax Rates & Other Information
Sales and Use Tax Technical Bulletins