The state of North Carolina became a full member of Streamlined Sales Tax on October 1, 2005.
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.
North Carolina Department of Revenue
State Registration for Sales and Use Tax
State Sales and Use Tax Rate: 4.75%
Local Jurisdiction Sales and Use Taxes: Yes
Remote Seller Compliance Date: 11/1/2018
Remote Seller Thresholds:
Gross sales in excess of $100,000 or 200 or more separate transactions in previous or current calendar year
Notes: Marketplace Facilitator
Additional Remote Seller Information: Remote Seller requirement is effective 11/1/18 or 60 days after a remote seller meets the threshold, whichever is later.