North Carolina
Aug 7, 2018, 19:18 PM
Title :
North Carolina
State Abbreviation :
NC
Revenue Department Website :
https://www.ncdor.gov/
Revenue Department Website Link Text :
North Carolina Department of Revenue
Sales Tax Division Website :
https://www.ncdor.gov/taxes-forms/sales-and-use-tax
Sales and Use Tax Registration Website :
https://www.ncdor.gov/taxes-forms/business-registration/online-business-registration
Sales and Use Tax Rate Lookup :
Tax Rate Lookup :
https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates-other-information
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://www.ncdor.gov/taxes-forms/sales-and-use-tax/remote-sales
State Online Filing Website :
https://eservices.dor.nc.gov/sau/contact.jsp
Secretary of State Website :
https://www.sosnc.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Nov 1, 2018, 05:00 AM
State Tax Rate :
4.7500
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.
(877) 252-3052
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
Marketplace Facilitator registration requirement: Effective July 1, 2024, exceeds $100,000 in gross sales in prior or current calendar year.
Governing Board Delegates
North Carolina
Aug 7, 2018, 19:18 PM
Title :
North Carolina
State Abbreviation :
NC
Revenue Department Website :
https://www.ncdor.gov/
Revenue Department Website Link Text :
North Carolina Department of Revenue
Sales Tax Division Website :
https://www.ncdor.gov/taxes-forms/sales-and-use-tax
Sales and Use Tax Registration Website :
https://www.ncdor.gov/taxes-forms/business-registration/online-business-registration
Sales and Use Tax Rate Lookup :
Tax Rate Lookup :
https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates-other-information
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://www.ncdor.gov/taxes-forms/sales-and-use-tax/remote-sales
State Online Filing Website :
https://eservices.dor.nc.gov/sau/contact.jsp
Secretary of State Website :
https://www.sosnc.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Nov 1, 2018, 05:00 AM
State Tax Rate :
4.7500
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.
(877) 252-3052
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
Marketplace Facilitator registration requirement: Effective July 1, 2024, exceeds $100,000 in gross sales in prior or current calendar year.
Governing Board Delegates
