North Carolina Codifies Remote Sales Requirements

North Carolina Governor Roy Cooper signed Senate Bill 56 into law which codifies the North Carolina Department of Revenue directive published in response to the South Dakota v. Wayfair U.S. Supreme Court Decision. The legislation requires remote sellers to collect and remit sales and use tax when the seller, for either the current or previous year, has gross sales of more than $100,000 or 200 or more transaction in North Carolina. The legislation also corrects various statutory references and effective dates. 

Refer to our economic nexus thresholds table for additional state remote sales tax collection legislation.

Author

Matthew Gonnella

Matthew Gonnella is a Junior Regulatory Counsel at Sovos. Matthew joined the Sovos team in 2019 and focuses his work on U.S. sales and use tax law. Matthew is a member of the Massachusetts Bar, has a B.A. from Saint Anselm College, and a J.D. from Suffolk University Law School.
Share This Post