North Carolina Passes Bill Expanding Sales Tax on Digital Goods

Matthew Gonnella
July 31, 2019

[July 30, 2019] North Carolina has approved a bill that expands sales tax on digital property by eliminating the requirement that an item have a taxable, tangible corollary in order to be taxable.  The bill, which goes into effect October 1, 2019, defines “certain digital property” as audio works, audiovisual works, books, magazines, newspapers, newsletters, reports, photographs or greeting cards. The bill clarifies that the term “certain digital property” reflects that only a subset of digital property is taxable in North Carolina. 

A copy of the bill can be found here.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


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