North Carolina Modifies Marketplace Facilitator Legislation

Alex Samuel
July 2, 2020

North Carolina enacted legislation to remove economic thresholds applied to marketplace facilitators. Previously, marketplace facilitators were required to collect and remit sales tax on their marketplace-facilitated sales if they had gross sales in excess of $200,000 or 200 or more separate transactions in the previous calendar year. Effective July 1, 2020, all marketplace facilitators are considered the retailer of each marketplace-facilitated sale it makes and is liable for collecting and remitting the sales and use tax on all such sales regardless of their amount of gross sales or number of transactions.

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Alex Samuel

Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.
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