North Carolina Codifies Economic Nexus Provisions

North Carolina has enacted legislation that codifies economic provisions that the state previously issued in a policy directive. Per the enacted legislation, remote sellers are required to collect and remit North Carolina sales and use tax if, in the previous or current calendar year, the seller had:

  • Gross sales in North Carolina in excess of $100,000, or
  • 200 or more separate transactions in North Carolina

The effective date for the enacted legislation is March 20, 2019. Per the state’s earlier policy directive, North Carolina has been enforcing the economic nexus provisions effective November 1, 2018. For additional details on the economic nexus provisions, see our previous news item North Carolina Imposes Economic Nexus Threshold. (Ch. 6 (S.B. 56), Laws 2019, effective March 20, 2019)

Posted on April 9, 2019