Streamlined States Full Member
- Arkansas
- Georgia
- Indiana
- Iowa
- Kansas
- Kentucky
- Michigan
- Minnesota
- Nebraska
- Nevada
- New Jersey
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Rhode Island
- South Dakota
- Utah
- Vermont
- Washington
- West Virginia
- Wisconsin
- Wyoming
Streamlined States Associate Member
North Carolina
The state of North Carolina became a full member of Streamlined Sales Tax on October 1, 2005.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
State Contacts
Tax Rates
State Sales and Use Tax Rate: 4.75%
Local Jurisdiction Sales and Use Taxes: Yes
Remote Seller Information
Remote Seller Compliance Date: 11/1/2018
Remote Seller Thresholds:
Effective July 1, 2024, gross sales in excess of $100,000 in the previous or current calendar year. (updated 7-5-2024)
Prior to July 1, 2024, Gross sales in excess of $100,000 or 200 or more separate transactions in previous or current calendar year
Notes:
Marketplace Facilitator registration requirement: Effective July 1, 2024, exceeds $100,000 in gross sales in prior or current calendar year.
Other
Governing Board Delegates
- Representative Julia Howard
- Andrew Furuseth