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.
