North Carolina Grants Remote Sellers 60-Day Sales Tax Registration Grace Period

Retroactive to July 2, 2026, remote sellers that exceed North Carolina’s sales threshold will have at least 60 days to register and begin collecting and remitting sales tax, rather than being required to comply immediately. The grace period only applies to remote sellers whose sole connection to the state is exceeding the sales thresholds. Under the updated rule, the obligation to collect and remit sales tax officially begins on the first day of the first full month that starts at least 60 days after the sales threshold is crossed. Find more information here.